please solve for parts a and b!

both provided below

Finch Medical Equipment Company makes a blood pressure measuring kit. Jason McCoy is the production manager. The production department's static budget and actual results for Year 3 follow, Production in units Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing cost Statia Budget 36,000 kits $284,400 248,400 54,000 586,800 207,000 $ 793,800 Actual Results 38,300 kita $340,070 257,670 61,150 658, 890 202,300 $861, 190 Required a. Convert the static budget into a flexible budget. b. Calculate the variances. Complete this question by entering your answers in the tabs below. Required A Required B Convert the static budget into a flexible budget. (Do not round intermediate calculations.) Flexible Budget 38,300 Kits Production in units Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing costs RA Required B Finch Medical Equipment Company makes a blood pressure measuring kit. Jason McCoy is the production manager. The production department's static budget and actual results for Year 3 follow Production in units Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing cost Statie Budget 36,000 kita $ 284,400 248,400 54,000 586,800 207,000 $793,800 Actual Results 38, 300 kita $340,070 257,670 61,150 658,890 202,300 $861, 190 Required a. Convert the static budget into a flexible budget. b. Calculate the variances. Complete this question by entering your answers in the tabs below. Required A Requllod B Calculate the variances. (Indicate the effect of each variance by selecting 'F* for favorable, "U" for unfavorable, and "None for no effect (l.e., zero variance).) Variances Direct materials Direct Inbor Variable manufacturing overhead Total Variable costs Fixed manufacturing overhead Total manufacturing costs