please help me with making a flexible budget for the tables listed below

Schedule of Actual Costs - Berkshire Bear Quantity Direct Materials Used Price/cost Total Cost Acrylic pile fabric 17,402 bolts $39 per bolt 5678,678 10 mm acrylic eyes 1,120,000 eyes 0.22 per eye $246,400 45 mm plastic joints 2,941,500 joints 0.13 per joint 5382,395 Polyester fiber fill 527,250 Ibs 2.19 per lb $1,154,678 Woven label 557,125 label 0.05 each $27,856 Designer box 556,650 box 0.27 each $150,296 Accessories $145,229 $2,785,531 Direct Labor Sewing 227,053 hours Stuffing and cutting 124,940 hours Assembly 121,054 hours Dressing and packaging 31,154 hours 504,201 22.2 S 11,193,264 Variable manufacturing overhead 36,100 Overtime hours 11 per DLH 397,100 Other variable overhead 2,147,797 Fixed manufacturing overhead 724,787 Total Actual Costs $17,248,479Actual Static Budget Variance Units 555,556 500,000 55,556 F Retail (74,965 units) 3,898,180 5,200,000 $ 1,301,820 U Internet (315,429 units) 15,429,734 14,400,000 $ 1,029,734 F Wholesale (145,162 units) 5,516,156 3,800,000 $ 1,716,156 F Total Revenue 24,844,070 23,400,000 $ 1,444,070 Direct Materials 2,785,531 2,457,510 -un 328,021 U Direct Labor S 11,193,264 9,900,000 $ 1,293,264 U Variable Overhead 2,544,897 1,851,300 S 693,597 U Variable Selling Expenses 993,763 828,000 S 165,763 C Contribution Margin $ 7,326,615 8,363,190 Fixed Overhead 724,787 620,000 104,787 U Fixed Selling and Admin 6,646,828 6,705,000 58,172 F Operating Income (45,000) 1,038,190Schedule of Standard Costs - Berkshire Bear Standard Direct Materials Quantity Price/cost Cost per unit Acrylic pile fabric 0.02381 bolts $42 per bolt $1.0000 10 mm acrylic eyes 2 eyes 0.25 per eye $0.5000 45 mm plastic joints 5 joints 0.15 per joint $0.7500 Polyester fiber fill 0.9 Ibs 2.45 per lb $2.2050 Woven label 1 label 0.05 each $0.0500 Designer box 1 box 0.29 each $0.2900 Accessories various $0. 1200 $4.9150 Direct Labor Sewing 0.4 hours Stuffing and cutting 0.2 hours Assembly 0.2 hours Dressing and packaging 0.1 hours 0.9 22 $ 19.80 Variable manufacturing overhead 0.9 DLH 4.114 per DLH $ 3.703 Fixed manufacturing overhead 0.9 DLH 2.17 per DLH $ 1.953 $30.3706 Table 2Schedule of Actual Costs - Berkshire Bear Quantity Direct Materials Used Price/cost Total Cost Acrylic pile fabric 17,402 bolts $39 per bolt $678,678 10 mm acrylic eyes 1,120,000 eyes 0.22 per eye $246,400 45 mm plastic joints 2,941,500 joints 0.13 per joint $382,395 Polyester fiber fill 527,250 Ibs 2.19 per lb $1, 154,678 Woven label 557,125 label 0.05 each $27,856 Designer box 556,650 box 0.27 each $150,296 Accessories $145,229 $2,785,531 Direct Labor Sewing 227,053 hours Stuffing and cutting 124,940 hours Assembly 121,054 hours Dressing and packaging 31,154 hours 504,201 22.2 11,193,264 Variable manufacturing overhead 36,100 Overtime hours 11 per DLH 397,100 Other variable overhead 2,147,797 Fixed manufacturing overhead 724,787 Total Actual Costs $17,248,479The static budget for fiscal 2021 was prepared as follows before the social media push Units Price Revenue Retail 104,000 $ 52.00 5,408,000 Internet 312,000 $ 48.00 S 14,976,000 Wholesale 104,000 $ 38.00 S 3,952,000