set up a flex budget chart

PROBLEM: Variances Fletcher Company collected the following data regarding production of one of its products Direct materials budget/standard (6 Ibs @ $2/lb) Actual direct materials used Actual finished units produced Actual cost of direct materials used Direct labor budget/standard (5 hours @ $12/hour) Actual direct labor used Actual cost of direct labor used Budgeted finished units Actual Selling Price Budgeted Selling Price per finished unit $12 243,000 Ibs 40,000 units $483,570 total DM cost $6 per finished unit 22,000 hours $125,000 total DL cost 45,000 units $100 per unit $110 per unit