please help me with the last three questions

Good Eats Inc. manufactures flatware sets. The budgeted production is for 80,000 sets this year. Each set requires 25 hours to polish the material If polishing labor costs $15 per hour, determine the direct labor cost budget for polishing for the year. at the beginning of the period, the cutting Department budgeted direct labor of $130,000, direct materials of 6163,000 and fixed factory overhead of $12,000 for 1,200 hours of production. The department actually completed 10,400 hours of production. The appropriate total budget for the department, assuming it uses flexible budgeting, is Round your final answer to the nearest dollar. Do not round Interim calculations. a 5486,122 b. $305,900 c. $441,856 d. $311,633 The primary difference between a static budget and a flexible budget is that a static budget a is suitable in a volatile demand situation while a flexible budget in cotable in a stable demand situation b. is concerned only with future soquisition of fixed assets, whereas a flexible budget is concerned with expense that vary with sales c. in a plan for a ringle level of activity, whereas a flexible budget adjusts for changes in the activity level d. Includes only fixed costs, whereas a flexible budget includes only variable costs