Question - The systems consulting department of Gullickson Golf Products designs systems for data collection, encoding, and reporting to fit the needs of other departments within the company. The cost driver for costs in the systems consulting department is the number of requests made to the department. The expected variable cost of handling a request was $500, and the number of requests expected for June 20X1 was 75. Gullickson budgeted its monthly fixed costs for the department (salaries, equipment, depreciation, space costs) at $65,000.

The actual number of requests serviced by systems consulting in June 20X1 was 90, and the total costs incurred by the department was $124,000. Of that amount, $78,000 was for fixed costs.

Compute the static budget variances and the flexible-budget variances for variable and fixed costs for the systems consulting department for June 20X1.