please provide an answer for both questions using excel formulas!

thanks:)

5 Brilliant Builds Lad (BB) had the following static budget and actual results for the previous year Actual Results Statie Badget Units Sold 1.000 2 8 750 Sales 39.000 SO DOO Variable Costs 15,750 24.000 Contribution Margin 23.250 26.000 Fixed Costs 12.698 12.000 Operating Income 10,552 14,000 Management at BB is wondering if the negative variance is due to lower volume or poor cost control and inefficiencies. Complete the flexed budget. Note: not all cells highlighted in blue must have an answer. Variable Components (per unit) Fixed Components (total dollars) Flexed Budget Units Sold Sales Variable Costs Contribution Margin Fixed Costs Operating Income Management at BB is wondering if the negative variance is due to lower volume of poor cost control and inefficiencies. Complete the flexed budget Note: not all cells highlighted in blue must have an answer. Variable Components (per unit) Fixed Components (total dollars) Flexed Budget Units Sold Sales Variable Costs Contribution Margin Fixed Costs Operating Income When comparing the actual results to the static budget and flexed budget: a) What is the variance attributed to (or due to efficiency and cost controls? = a) What is the variance attributed to (or due to) lower sales volume? 4 5 Sigland Co incures the following costs to produce and sell one unit 7 8 Variable costs per unit: Direct materials $ 10 Direct Inbour $5 Variable MOH $2 Variable selling & admin $4 Fixed costs per years Fixed MOH $ 180,000 Fixed selling & admin S 300.000 Inventory started the year at zero units, 30,000 unit were produced and the inventory at the end of the year was 5.000 units 1. Which costing method would have a higher net operating income for year 1? 2. By how much will the two net operating incomes differ? 3. What caused this difference? 4. Assume the net operating income with the absorption method is $450,000 what would the net operating income with the variable costing system be? 5. What is the product cost per unit used in the variable costing method