please write a response to these two statements:

1) In the situation, despite high selling price and lower variable cost per unit are achieved than the budgeted one's. The overall profit of the company is not satisfactory, the only cost that are under the control of the management are variable costs of production. Selling costs cannot be controlled by the management, however, we can present the results in a summarized manner showing the budgeted variable cost and the actual variable cost achieved. The other costs budgeted and actual in a comparative manner so that the management can take necessary decisions accordingly. The costs sheet should be prepared for budgeted and actual costs and the reasons for it should be highlighted.

2) Direct cost variance is the difference between actual direct cost incurred and budgeted direct cost. Flexible budget means dynamic budget.it is designed to change in accordance with the level of activity attained. It is an important tool of planning and control costs. It is useful in an uncertain and unpredictable environment. These budgets indicate the range within which cost may be expected to vary. Reason for disappointing September result is cost which are uncontrollable. Those are depreciation, Rent expense, insurance, administration overheads or all other fixed expenses. Where controllable costs are direct materials, direct labor, indirect materials, and indirect labor. The data related to these controllable costs are shown in flexible budget. Flexible budget show that the managers did control the costs that were controllable.

please write a response back to the two responses provided