P$10-73$B Analyze a comprehensive flexible budget, standards, and variances problem $($Learning Objectives $2,3,4,$ & $6)$

Gray System assembles PCs and uses flexible budgeting and a standard cost system. Gray System allocates overhead based on the number of direct materials parts. The company's performance report includes the following selected data:

$\backslash$table$[[,\backslash$table$[[$Static Budget$],[$ PCs$)]],\backslash$table$[[$Actual Results$],[(22,500PCs)$