please answer both

At the beginning of the period, the Fabricating Department budgeted direct labor of $147,400 and equipment depreciation of $34,000 for 6,200 hours of production. The department actually completed 8,000 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting. Quetzaltenango Candle Inc. projected sales of 53,000 candles foe March. The estimated March 1 inventary is 2,100 units, and the desired March 2 inventory is 6,000 units: Prepare a production budget report in units for Quetzaltenango Candle Inc. For those boxes in which you must enter sibtracted or niggative numbers use a minus sign