please I need the contribution and net income

Zachary Publications established the following standard price and costs for a hardcover picture book that the company produces $ Standard price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, and administrative costs Planned fixed costs Manufacturing overhead Selling, general, and administrative 36.30 8.30 4.00 5.30 6.60 $130,000 48,000 Assume that Zachary actually produced and sold 25,000 books. The actual sales price and costs incurred follow: $ Actual price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, and administrative costs Actual fixed costs Manufacturing overhead Selling, general, and administrative 35.30 8.50 3.90 5.35 6.40 $115,000 54,000 New Manufacturing overhead Selling, general, and administrative $ 115,000 54,000 Required a. & b. Determine the flexible budget variances and also indicate the effect of each variance by selecting favorable ( or unfavorable (U). (Select "None" If there is no effect (l.e., zero varlance).) Answer is not complete. Flexible Budget Variances $ 25,000 Sales revenue Variable manufacturing costs Materials 5.000U 2,500 F 1,250U >>>> 5,000F 11,250 U 3 Labor Overhead Selling, general and administrative costs Contribution margin Fixed costs Manufacturing overhead Selling general, and administrative costs Net income 15.000 F 6,000U O U