The fourth task: 1. Use the available data to prepare the flexible (standard) budget for the production department at the actual production level. 2- Complete the performance report for the cost center (production department), indicating your opinion of the types of deviations, if any You have the following data related to industrial costs, which are direct, for both static budget and actual results for the production department as a cost center, as follows: Fixed cost Fixed cost Statement number of units Costs Indirect wages Indirect articles Maintenance expense Rental expense Salary expense Static balancing 3,000 units Variable cost 15,000 BD 18,000 BD 12,000 BD Actual results 7,000 units Variable cost 37,000 BD 35,000 BD 19,000 BD 5,000 BD 5,000 BD 2,000 BD 10,000 BD 2,500 BD 9,000 BD