Flexed budget opentuition notes page 77 example

There is no example on page 77 of the Paper F5 Lecture Notes.

If you mean the example on page 78, then closing inventory is not relevant because it is only asking for the materials variances.

(Have you watched the lecture that goes with this chapter? The notes are not to be used on their own – it is in the lectures that I explain and expand on the notes.)