I am having trouble figuring out how to solve this problem, could you please help me understand?

Static and Flexible Budgets Graham Corporation used the following data to evaluate its current operating system. The company sells items for $10 each and used a budgeted selling price of $10 per unit. Actual Budgeted Units sold 400,000 $430,000 Variable costs $1,250,000 $1,500,000 Fixed costs $1.500,000 $1,290,000 a. Prepare the actual income statement, flexible budget, and static budget. Do not use negative signs with any of your answers below. Actual Results Flexible Budget Static Budget Units sold Revenues $ $ Variable costs Contribution margin Fixed costs Operating income $ $ $ For questions b., c., and d., do not use negative signs with your answers. Select either U for Unfavorable or F for Favorable using the drop down box next to each of your variance answers. b. What is the static-budget variance of revenues? $ c. What is the flexible budget variance for variable costs? $ d. What is the flexible budget variance for fixed costs? $