this is the full question can you read it carefully and solve step by step specially focus on second picture

Required: Part B ( 6 marks) - The owners can see that the company sold a different amount of units than budgeted. They have asked you to create a flexible budget report. Management was pleased on the results based on the static budget report. Should they be pleased? What does the flexible budget tell you? What are your recommendations to management based on the flexible budget report? (3 marks) Assume that owners decided to go ahead with the Canmore expansion (first introduced in question 4). The junior accountant has prepared the following report to compare the static bodget (from question 4) to the actual results. The ewoers bave asked you to complete a variance analysis. Required: Part A (4 marks)- Create a Static Budget Report Variance Analysis, indicating whether variances are favorable (F) or unfavorable (U). All variance amonats should be shown as positive numbers. What is the weakness of using a static budget report to evaluate performance? ( 2 marks) Required: Part B ( 6 marks) - The ewners can see that the cempany sold a different ameunt ef units than budgeted. They have acked vos te ereate a flevihle hudeet renart. Management was pleased on the resalts based en the static budget report. Sheuld they be pleased? What does the flesible budget tell yeu? What are your recommendations to management based on the flexible budget repert? ( 3 marks) Required: Part B ( 6 marks) - The owners can see that the company sold a different amount of units than budgeted. They have asked you to create a flexible budget report. Management was pleased on the results based on the static budget report. Should they be pleased? What does the flexible budget tell you? What are your recommendations to management based on the flexible budget report? ( 3 marks)