Read the below artices .
Write an analytical summary of your learning outcomes :
1. As a manager, discuss how you would use or have used the concepts.
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.
2. Be sure to support your work with specific citations using APA format