the following information for July and August were extracted from the costing records of Venus CC

	July	August
production sales (units)	12 000	10 000
direct material	R270 000	R225 000
direct labour	R360 000	R300 000
factory overhead	R360 000	R331 500
marketing expenses	R93 000	R87 000
administrative expenses	R153 000	R144 000

at the beginning of September it was estimated that production for that month would be either 13 000 and 14 000 units

question

1 draw up a flexible budget for September based on 13 000 and 14 000 units

2 at the end of September the cost records revealed that the following cost/expenses were incurred in producing and selling 13 500 units

direct material R302 400

direct labour R400 500

factory overhead R425 250

marketing expenses R108 450

administrative expenses R180 900

draw up a variance analysis report for September and indicate next to each variance whether it is favourable or unfavourable