18. SugarTown's manufacturing costs for August when production was 1,000 units appears below: Direct material %2412 per unit Direct labor 246,500 Variable overhead 000's 000'6 Factory depreciation Factory supervisory salaries Other fixed factory costs 008'L 2,500 How much is the flexible budget manufacturing cost amount for a month when 800 units are produced? 96 2E 61 Camping Out Co. manufactures down sleeping bags. Each sleeping bag requires 4 pounds of down and takes .3 hours of direct labor. The standard cost of the down used by Camping Out is $8 per pound and the standard labor cost is $10 per hour. In November, Camping Out purchased and used 15,000 pounds of down for $120,750. During the year, the company manufactured 4,000 sleeping bags. Payroll reported a total of 1,480 direct labor hours at a cost of $14,060. Instructions Compute the materials price and quantity variances and indicate whether the variances are favorable or unfavorable. Compute the labor price and quantity variances and indicate whether the variances are favorable or unfavorable