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The systems consulting department of Treanor Polo Products designs systems for data collection, encoding, and reporting to fit the needs of other departments within the company. The cost driver for costs in the systems consulting department is the number of requests made to the department. The expected variable cost of handling a request was $400, and the number of requests expected for June 20X1 was 30. Treanor budgeted its monthly fixed costs for the department (salaries, equipment depreciation, space costs) at $62,000. The actual number of requests serviced by systems consulting in June 20X1 was 23, and the total costs incurred by the department was $79,085. Of that amount, $70,000 was for fixed costs Requirement 1. Compute the static budget variances and the flexible-budget variances for the variable and fixed costs for the systems consulting department for June 20X1. Begin with the actual results, then complete the flexible budget columns and the static budget columns, and finally, compute the static budget variances. Label each variance as favorable or unfavorable. (Enter all amounts as positive numbers. For variances with a $0 balance, make sure to enter "0" in the appropriate field. If the variance is zero, do not select a label.) Actual Flexible-Budget Flexible Sales-Activity Static Static-Budget Results Variances Budget Variances Budget Variances Variable costs 9,085 115 F 9.200 (2,800) F 12.000 2.915 F Fixed costs 70.000 8.000 U 62,000 0 62.000 8,000 U