Static Budget Actual Results Production in units 27,000 kits 29,400 kits Direct materials $ 170,100 $ 222,520 Direct labor 143,100 148,520 Variable manufacturing overhead 40,500 47,000 Total variable costs 353,700 418,040 Fixed manufacturing overhead 201,000 196,800 Total manufacturing cost $ 554,700 $ 614,840 Required a. Convert the static budget into a flexible budget. b.