plese answer both parts.

South Central Table Inc. has prepared a static budget at the beginning of the month. At the end of the month the following information is available: Static Budget: Sales volume: 2,000 units: Price $50 per unit Variable costs: $12 per unit: Fixed costs: $25,000 per month Operating Income: $51,000 Actual Results: Sales volume: 1,800 units: Price $58 per unit Variable costs: $19 per unit: Fixed costs: $35,000 per month Operating Income: $35,200 Calculate the flexible budget variance for variable costs. $7,200 F O $12,600 F $12,600 U $7,200 U Westside Chair Inc. has prepared a static budget at the beginning of the month. At the end of the month the following information is available: Static Budget: Sales volume: 1,000 units: Price $70 per unit Variable costs: $32 per unit: Fixed costs: $37,500 per month Operating Income: $500 Actual Results: Sales volume: 990 units: Price $74 per unit Variable costs: $35 per unit: Fixed costs: $42,000 per month Operating Income: $31,600 Calculate the flexible budget variance for fixed costs. SO O $4,500 F $4,500 U O $5,490 F