$($LO$6)11-65$ Planning and flexible budget variances Tang Company's production performance report for April includes the information shown below. Prepare a flexible budget for the items shown and compute the flexible budget cost variances and planning cost variances for each item. Indicate whether the variances are favorable or unfavorable for each item.

$\backslash$table$[[,$Actual,$\backslash$table$[[$Master$],[$Budget$]]],[$Volume$,80,000,90,000],[$Manufacturing costs:,,$90,000],[$Direct materials.,$ $550,000,$$ $630,000],[$Direct labor.,$225,000,247,500],[$Fixed manufacturing support,$400,000,420,000],[$Total$,$$$1,175,000,$$$1,297,500]]$

$1$ Chapter $11$

Problem $11-65$

$3$

$4$

$5$

Variable

Volume

Direct materials

$9$ Direct labor

$10$ Fixed manufacturing support

$11$ Total

$12$

$13$ $x ly units