Write an analytical summary of chapters 9 and 10 (see the provided 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 chapters 9 and 10.
2.     Why might managers find a flexible-budget analysis more informative than a 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.

Please address all the above questions along with the analytical summary in 350 words with in-text citations. 

Chapter 9:
https://saylordotorg.github.io/text_managerial-accounting/s12-how-is-capital-budgeting-used-.html
Chapter 10:
https://saylordotorg.github.io/text_managerial-accounting/s13-how-are-operating-budgets-crea.html