Exercise 15-3A (Algo) Using a flexible budget to accommodate market uncertainty LO 152 According to its original plan, Munoz Consulting Services Company plans to charge its customers for service at $131 per houz. The company president expects consulting services provided to customers to reach 51,000 hours at that rate. The marketing manager. however, argues that actual results may range from 44,000 hours to 58,000 hours because of market uncertainty. Munoz's standara variable cost is $46 per hour, and its standard fixed cost is $1,380,000 Required Develop thexible budgets based on the assumptions of service levels at 44,000 hours, 51,000 hours, and 58,000 hours: Exercise 15-4A (Algo) Classifying variances as favorable or unfavorable LO 153 Required Indicate whether each of the following variances is favorable (F) or unfavorable (U) The first one has been done as an example. (Select "None" If there is no effect (L.e., zero varionce).) Exercise 15-5A (Algo) Determining amount and type (favorable vs. unfavorable) of variance LO 153 Required Compute variances for the following items and indicate whether each variance is favorable (F) or unfavorable (U) (Select "None" if there is no effect (i.e., zero variance).)