Write an analytical summary of your learning outcomes from above links. In addition to your analytical summary, address the following:
1. As a manager, discuss how you would use or have used the concepts presented in above links
2. Why might managers find a flexible-budget analysis more informative than static-budget analysis?
3. How might a manager gain insight into the causes of flexible-budget variances for direct materials, labor, and overhead? Provide at least one numerical example to support your thoughts.