Please calculate Flexible Budget , Labor and Material variance

Parameters - budget Parameters - actual Quarters Quarters Year 2 Year Sales ( hours Sales ( hours]: Budgeted total sales in hours 4.000 4,900 4,300 5,200 18,400 Actual total sales 3,800 5,000 3.900 5,100 17.400 Budgeted commercial sales in hours 2800 3,430 3,010 3,640 12,880 actual sales - commercial 2.660 3,500 2,730 3,570 12,46D Budgeted residential sales in hours 1.200 1.470 1.290 1.560 5,520 Actual sales - residential 1,140 1.500 1.170 1,530 57340 Selling price ['S/hr]: Selling price ( $/hr): Selling price per hour (commercial) $40 $40 $40 $40 $40 Actual selling price . commercial 540 540 940 540 540 Selling price per hour [residential) $50 $50 $50 $50 Actual sellling price - residential $50 $50 $50 Direct labour expense ( $/hr]: 20 5 20 5 20 5 20 Direct labour expense ( $/hr): 18 5 18 5 cleaning Supply usage ( litre / labour hour): Actual Cleaning Supply usage ( litre / labour hour); Commercial 0.2 0.2 0.2 0.2 Commercial 0.19 1.19 0.19 0.19 Residential 0.1 0.1 01 Residential 0.05 0.05 0.09 Cleaning Supply expense ( S/litre]): S 5 50 5 5.50 5 5.50 5 5.50 Actual Cleaning Supply expense ( $/litre)): 5.6 5 5,6 5 5.6 5 5.6 Fixed overhead: Actual Fixed overhead: Receptionist 6.250 6.250 6,250 6,250 25,000 Receptionist 6,000 5,750 5,900 ODE'9 23,950 Depreciation 9,375 9,375 9,375 9,375 37,500 Depreciation 9.375 9.375 9,375 9,375 37,500 Gas 7,500 7.500 7,500 7,500 30,000 Gas 7,200 7,800 7.100 7,000 29,100 Office Supplies 1,000 1,000 1,000 1,000 4,000 Office Supplies 950 1,100 1,050 1,000 4.100 Total no. of hours actually paid to employees 21,360 Breakdown: Commercial 3,192 4,200 3,276 4.284 14,952 Residential 1,368 1,800 1,404 6.408 Actual hours worked 4 560 5,000 4.680 5.120 21.360 Direct labour cost 82,080 1,08,000 84,240 1,10,160 3,84.480 Unproductive [ unbilled ) factor 20% 209% zont 20:49 ENG