3. Assuming that the pergola line is treated as a cost center, prepare a flexible budget report for manufacturing for the quarter ended March 31, 2022, when 1,050 units were produced. (Round all budgeted amounts to the nearest dollar.) Sundazzler Designs has prepared the annual manufacturing budget for its line of specialty pergolas. It estimated annual production of 3,000 pergolas during 2022. Each pergola will require 54 pounds of lumber and a metal kit (attachments and decorative embellishments.). The lumber used in these pergolas costs $1.50 per pound, and the metal kits cost $170 each. Each pergola will use two kinds of labor-2 hours of type I labor from people who run the cutting saws and finishing tools, and 3 hours of work from type II workers who attach the metal reinforcements and other hardware. The type employees are paid $15 per hour, and the type II are paid $12 per hour. Manufacturing overhead is budgeted at $340,550 for the year 2022, broken down as follows. $30,000 40,350 66,000 136,350 Variable costs Indirect materials Manufacturing supplies Maintenance and utilities Total variable MOH: Fixed costs Supervision Insurance Depreciation Total fixed MOH: Total These are ANNUAL amounts 80,000 14,400 109,800 204,200 $340,550 During the first quarter, ended March 31, 2022, 1,050 units were actually produced with the following costs. Lumber $87,000 Metal kits 178,840 Type I labor 31,500 Type Il labor 39,060 Indirect materials These are quarterly amounts 11,200 Manufacturing supplies 14,150 Maintenance and utilities 22,500 Supervision 25,000 Insurance 3,600 Depreciation 27,450 Total $440,300 Sundazzler Inc. Manufacturing Flexible Budget Report For the Quarter Ended March 31, 2022 Units to be produced Budget for 1,050 pergolas Actual costs for 1,050 pergolas Difference For U? Costs: Variable costs Lumber Metal kits Labor-type I Labor-type II Indirect materials Manufacturing supplies Maintenance and utilities Total variable costs Fixed costs Supervision Insurance Depreciation Total fixed costs Total costs