1. Bridgeport Company expects to produce 1,032,000 units of Product XX in 2022. Monthly production is expected to range from 68,800 to 103,200 units. Budgeted variable manufacturing costs per unit are direct materials $5, direct labor $6, and overhead $8. Budgeted fixed manufacturing costs per unit for depreciation are $2 and for supervision are $1. Prepare a flexible manufacturing budget for the relevant range value using 17,200 unit increments. (List variable costs before fixed costs.) 2. In the Assembly Department of Pina Colada Company, budgeted and actual manufacturing overhead costs for the month of April 2022 were as follows.

		Budget		Actual
Indirect materials		$16,320		$14,586
Indirect labor		20,400		21,012
Utilities		10,200		11,067
Supervision		5,100		5,100

All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center.