please help to answer the questions with a clear and correct answer. Thank you!

Kentford Assoclates is a small professional services firm. Last month, Kentford billed more hours than expected and profits reflected this. These are hours billed to clients. They are fewer than the number of hours worked because there is nonbillabl time (e.g., slack periods, time in training sessions) and because some time worked for clients is not charged to them. Required: Prepare a flexible budget for Kentford. Use billable hours as the measure of output (that is, units produced). Note: Do not round Intermedlate calculatlons. Round your final answers to nearest whole dollar. Answer is complete but not entirely correct