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Problem 15-21A (Algo) Determining and interpreting flexible budget variances LO 15-5 Perez Publications established the following standard price and costs for a hardcover picture book that the company produces. Standard price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, and administrative conto Planned fixed costs Manufacturing overhead Selling, general, and administrative $36.50 8.90 3.80 6.30 6.20 $128,000 46,000 Assume that Perez actually produced and sold 23,000 books. The actual sales price and costs incurred follow: Actual price and variable conto sales price Materials cost Labor cost Overhead coat Selling, general, and administrative coats Actual fixed cost Manufacturing overhead Selling general, and administrative $ 35.50 9.10 3.70 6.35 6.00 5113,000 52.000 Required a. & b. Determine the flexible budget variances and also indicate whether each variance is favorable (F) or unfavorable (U). (Select "None" If there is no effect (.e., zero variance).) Required a. & b. Determine the flexible budget variances and also indicate whether each variance is favorable (F) or unfavorable (U). (Select "None" if there is no effect (.e., zero variance).) Flexible Budget Variances Sales revenue Variable manufacturing costs Materials Labor Overhead Variable selling, general, and administrative costs Contribution margin Fixed costs Manufacturing overhead Selling general, and administrative costa Net income