Production in units Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing cost Static Budget 23,000 kits $174,800 151,800 34,500 361,100 203,000 $564,100 Actual Results 24,300 kits $222,480 153,480 38,450 414, 410 197,200 $611,610 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 Production in units Kits Direct materials Direct labor Variable manufacturing overhead Total variable costs $ Fixed manufacturing overhead Total manufacturing costs $ 0 0 Dru Q 5 ... NA