12.36 Cost center (LO3). The Production Department of Advent Cordless Phones is a cost center. The following table provides budgeted and actual cost information for the most recent year. Budget Actual Production volume (units) 175,000 200,000 Total variable costs $7,875,000 $9,450,000 Total fixed costs 1,200,000 $1,350,000 Required: Using a flexible budget, evaluate the performance of the Production Department 12.37 Cost center (1 ) The following table provides budgeted and actual cost information