Q$3($Flexible budget$).$ Sweeney Enterprises manufactures tires for the Formula I motor racing circuit. For August $20$X$7,$ it budgeted to manufacture and sell $4,600$ tires at a variable cost of $$81$ per tire and total fixed costs of $$65,000.$ The budgeted selling price was $$214$ per tire. Actual results in August $20$X$7$ were $4,500$ tires manufactured and sold at a selling price of $$216$ per tire. The actual total variable costs were $$380,000,$ and the actual total fixed costs were $$61,000.$

Required:

Calculate total flexible$-$budget variance, total sales$-$volume variance, and total static$-$budget variance.