The company Fortune Co has three divisions Div A$,$ Div B$,$ Div C$.$ DIV A$,$ DIV B$,$ DIV C ALL HAVE OUTSIDE CUSTOMERS. Div A produces raw materials which can be sold in the market or supply Div B for its porudctions. Div B only produces raw materials, which can be sold in the market or supply Div B for its production. Div B only produces intermediate products which can be sold in the market or supply Div C who will complete the products and sold at a higher price. For $2023,$ its divisions budget and actuals are as the following: Requirements: $1.$ calculate the $2023$ flexible budget variance and sales volume variance of div B