Pls solve A&B

Perez Medical Equipment Company makes a blood pressure measuring kit. Jason McCoy is the production manager. The production department's static budget and actual results for 2019 follow Actual Static Budget Results Production in units 26,000 kits 28,900 kits $229,440 154,740 Direct materials $171,600 145,600 Direct labor Variable manufacturing overhead 356 200 429.630 Fixed manufacturing overhead 211,000 206,200 $567,200 $635,830 Total manufacturing cost Required a. Convert the static budget into a flexible budget. b. Calculate the variances. Complete this question by entering your answers in the tabs be low. Required A Required B Convert the static budget into a flexible budget. (Do not round intermediate calculations.) Flexible Budget 28,900 Kits oduction in units Direct materials Direct labor Variable manufacturing overhead Total variable costs $ 0 Fixed manufacturing overhead Total manufacturing costs