$2.)$ Prepare a Flexible Manufacturing Overhead Budget for Farm Company for the first six months of $2018$ with increments of $4,000$ production units for the expected range of $74,000$ and $82,000$ units. $($Omit quarterly budgets$)($Hint: The master budget was prepared for $78,000$ units and $19,500$ DL hours$)(15$ pts$)$

$3.)$ Prepare a Flexible Manufacturing Overhead Budget Report for the Farm Company for the first six months of $2018.(12$ pts$)$

Farm Company produced $74,000$ units, and the actual manufacturing overhead costs information for the first six months of $2018$ :

$\backslash$table$[[$Variable costs,$],[$Indirect materials,$$10,800$