Please answer the following questions.

Write an analytical summary of your learning outcomes from chapters 9 and 10. – 100 words
1.     As a manager, discuss how you would use or have used the concepts presented in chapters 9 and 10. – 100 words
2.     Why might managers find a flexible-budget analysis more informative than static-budget analysis? – 100 words
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. – 100 words + 1 numerical example.
Chapter 9: How are operating budgets created?
Chapter 10: How do managers evaluate performance using cost variance analysis?
Please Use APA format and 4 academic journals on the whole.