really confused on the steps for these!

A company provides the following information from its original planning budget, and for its actual results for the month of April: - Budgeted Fixed Selling Costs: $101,000 - Budgeted Sales Volume: 30,000 units - Actual Fixed Selling Costs: $93,000 - Actual Sales Volume; 31,000 units If the company creates a Flexible Budget for April, what amount should they list for fixed selling costs on the flexible budget? (Round to the nearest dollar.) A company provides the following actual and budgeted results for the month of December: What number belongs in the box marked ?? in the table above? (Round intermediate calculations to two decimal places. Round your final answer to the nearest dollar.)