Please, I need help with this problem

Comfort, Inc., manufactures and sells beds. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month: Actual (based on actual orders for 32,500 units) Master Budget (based on budgeted orders for 30,000 units) $ 2,580,000 Sales revenue $ 2,843,750 Less Variable costs Materials 780,000 705,000 Direct labor 386,750 300,000 Variable 483,925 450,000 overhead Variable marketing and 381,875 375,000 administrative Total variable $ 2,032,550 $ 1,830,000 costs Contribution margin $ 811,200 $ 750,000 Less Fixed costs Manufacturing 210,000 230,000 overhead 189,000 178,000 Marketing Administrative 329,000 325,000 Total fixed costs $ 728,000 $ 733,000 Operating profits $ 83,200 $ 17,000 a. Prepare a flexible budget for Comfort, Inc. b. Determine the sales activity variances and flexible budget variances for each line item and identify whether each variance is favorable or unfavorable. c. What can be said about Comfort's performance based on your flexible budget and variances