using the info please create a flexible budget

Actual Static Budget 500,000 Variance 55,556 F Units 555,556 Retail (74,965 units) Internet (315,429 units) Wholesale (145,162 units) Total Revenue $ 3,898,180 $ 15,429,734 $ 5,516,156 $ 24,844,070 is nos $ 5,200,000 $ 14,400,000 $ 3,800,000 $ 23,400,000 $ 1,301,820 U $ 1,029,734 F $ 1,716,156 F $ 1,444,070 Direct Materials $ 2,785,531 Direct Labor $ 11,193,264 Variable Overhead $ 2,544,897 Variable Selling Expenses $ 993,763 Contribution Margin $ 7,326,615 $ $ $ $ $ 2,457,510 9,900,000 1,851,300 828,000 8,363,190 $ 328,021 U $ 1,293,264 U $ 693,597 U $ 165,763 U Fixed Overhead Fixed Selling and Admin Operating Income $ $ $ 724,787 6,646,828 (45,000) $ $ $ 620,000 6,705,000 1,038,190 $ 104,787 U $ 58,172 F Schedule of Standard Costs - Berkshire Bear Direct Materials Acrylic pile fabric 10 mm acrylic eyes 45 mm plastic joints Polyester fiber fill Woven label Designer box Accessories Standard Quantity 0.02381 bolts 2 eyes 5 joints 0.9 lbs 1 label 1 box various Price/cost $42 per bolt 0.25 per eye 0.15 per joint 2.45 per lb 0.05 each 0.29 each Cost per unit $1.0000 $0.5000 $0.7500 $2.2050 $0.0500 $0.2900 $0.1200 $4.9150 Direct Labor Sewing Stuffing and cutting Assembly Dressing and packaging 0.4 hours 0.2 hours 0.2 hours 0.1 hours 0.9 22 $ 19.80 Variable manufacturing overhead 0.9 DLH 4.114 per DLH $ 3.703 Fixed manufacturing overhead 0.9 DLH 2.17 per DLH $ 1.953 $30.3706 Table 2 Schedule of Actual Costs - Berkshire Bear Direct Materials Acrylic pile fabric 10 mm acrylic eyes 45 mm plastic joints Polyester fiber fill Woven label Designer box Accessories Quantity Used 17,402 bolts 1,120,000 eyes 2,941,500 joints 527,250 lbs 557,125 label 556,650 box Price/cost $39 per bolt 0.22 per eye 0.13 per joint 2.19 per lb 0.05 each 0.27 each Total Cost $678,678 $246,400 $382,395 $1,154,678 $27,856 $150,296 $145,229 $2,785,531 Direct Labor Sewing Stuffing and cutting Assembly Dressing and packaging 227,053 hours 124,940 hours 121,054 hours 31,154 hours 504,201 22.2 $ 11,193,264 Variable manufacturing overhead 36,100 Overtime hours 11 per DLH Other variable overhead $ $ 397,100 2,147,797 Fixed manufacturing overhead $ 724,787 Total Actual Costs $17,248,479 The static budget for fiscal 2021 was prepared as follows before the social media push Units Price Revenue Retail 104,000 $ 52.00 $ 5,408,000 Internet 312,000 $ 48.00 $ 14,976,000 Wholesale 104,000 $ 38.00 $ 3,952,000