Can someone solve all the points for me?

Question 1: A manufacturer is reviewing last year's budget for its most expensive product, which is mostly hand-made using 2 different raw materials (A and B) and has prepared the following information: Budget Price Actual Units Total Units Total 110,000.00 167.50 18,425,000 125,000 20,000,000 Sales Variable Cost Material A Material B 2.00 Kgs 1.75 Kgs 8.45 25.00 1,859,000 4,812,500 210,000 220.000 2,100,000 5.500.000 Labour Var. Overh. Fixed Cost 2.50 Hours 2.50 Hours 15.00 12.50 4,125,000 3,437,500 1,500,000 275,000 275,000 4,400,000 3,712,500 1,600,000 Additionally, you have information that the sale price of the product was 160 per unit. Required: a) Calculate the flexed budget for last year. (5 marks) b) Calculate a statement using marginal cost principles that reconciles the budgeted profit with the actual profit, showing variances in as much detail as possible. (12 marks) c) Identify and briefly describe the different steps in the Decision-Making/Planning process of a commercial organisation and the key role of management accounting in the final three steps. (8 marks) (Total marks: 25)