Please compute the static and flexible budget variance from below

Static Budget Variance Actual for Static for th Variance Flexible Budget Variance Actual for Flexible for Variance U/F U/E Sales budget Sales Commercial Sales residential Total sales $4,90,500 $4,40,000 $2,30,000 $2,24,400 $4,90,500 $4,36,000 $2,30,000 $2,34,600 Direct material budget Variable costs commercial Variable costs residential Total variable costs $10,791 $2,277 $12,375 $2,970 $10,791 $2,277 $12,263 $3,105 Labour budget Commercial Residential Total labour $2,47,212 $2,42,000 $1,04,328 $96,800 $2,47,212 $2,58,984 $1,04,328 $1,09,296 Fixed Overhead: Receptionist Depreciation Gas Maintenance Total $24,800 $36,800 $7,100 $4,400 $20,000 $36,000 $7,000 $4,000 $24,800 $36,800 $7,100 $4,400 $20,000 $36,000 $7,000 $4,000