please answer 8-5B, the information you need is in the other image (8-1B)

Imboden Manufacturing Company established the following standard price and cost data. Sales price Variable manufacturing cost Fixed manufacturing cost Fixed selling and administrative cost $15 per unit $7 per unit $32,500 total $24,000 total Imboden planned to produce and sell 18,000 units. It actually produced and sold 19.000 units. Exercise 8-1B Preparing master and flexible budgets Performance Use the standard price and cost data provided in Exercise 8-1B. Assume the actual sales price was $14.75 per unit and the actual variable cost was $6.80 per unit. The actual fixed manufacturing cost was $13,500, and the actual selling and administrative expenses were $23,500. Required Determine the flexible budget variances. Classify the variances as favorable or unfavorable. c. Provide another name for the fixed cost flexible budget variances. 1. Comment on the usefulness of the variances with respect to performance evaluation and iden- tify the member(s) of the management team that is (are) most likely to be responsible for these variances Exercise 8-53 Determining flexible budget variances