Max Co. makes a single product and has an average production of 5200 units a month. Although this varies widely. The following exact from the overhead statement for the extrusion department shows the make-up of the budget and a month's actual result

Budgeted Actual for Avg. Result for production December of 5200 production units (() 4500 units Indirect labor Fixed 3000 Variable f2/Unit 11000 14,000 10,000 Consumables (all 26,000 22,250 variable) Variable overheads 29.000 24.200 Fixed overheads 15.500 15.500 84. 500 71,950 Show two budgetary control statements for December, based on fixed and flexible budget for the given levels of production