please help

O* 36: TQM Ltd. has furnished the following information for the month ending 30th June, 2007 Particulars Master Budget Actual Voronce Units produced and sold 80,000 72,000 Sales o 3:20,000.2 80.000 40.000 (A) Direct material 80,000 73,600 6,400 (F) Direct wages) 1.20.000 1,04 BDO 15 200 (F) Variable overheads ) 40,000 37.600 2.400 (F) Fixed overhead() 40,000 39,200 800 (F) Total Cost 2,80 000 2,55,200 The Standard costs of the products are as follows Particulars Per unit Direct materials (1 kg, at the rate of 31 per kg.) 1.00 1.50 Direct wages (1 hour at the rate of 1.50) 0,50 Variable overheads (1 hour at the rate of 0.50) Actual results for the month showed that 78,400 kg. of material were used and 70,400 labour hours were recorded. Required: Prepare Flexible budget for the month and compare with actual results CO) Calculate material, labour, sales price, variable overhead and fixed overhead expenditure variances