ABC Factory's computer system was attacked by a computer virus. They were unable to recover their budget data. The accountant was able to collect the information below that can be useful in preparing the flexible budget for the for the second quarter. 1. She knew the first-quarter report was developed using the factory's flexible budget for manufacturing costs for 2022 2. The production supervisor advised her that 64,600 units had been produced during the second quarter. 3. The production accountant provided her with the actual costs for the second quarter below: Second Quarter 2022 Variable costs Indirect materials Indirect labour Utilities Maintenance Fixed costs Salaries Depreciation Property taxes Insurance Janitorial Actual $98,460 54,190 31,830 50,520 117,300 51,000 7,260 3,700 15,400 T Property taxes Insurance Janitorial ja) Using the information provided, complete the table (cells in green). Units Produced Variable Costs: Indirect Materials Indirect labour Utilities Maintenance Total Variable costs Fixed Costs Salaries Depreciation Property taxes Insurance Janitorial 7,260 3,700 15,400 First Quarter 2022 Rate Budget $ Actual 69,000 Difference Favourable (F/Unfavourable (U)! U 101,000 4400 U 54,150 9300 U 36,460 1490 F T 61,000 12700 U 252,610 24910 U 125,010 1010 U 51,000 7,400 4,170 170 U 11,780 620 F 199,360 560 U O Total Fixed Costs Total Overhead b. Using the information provided, prepare a flexible manufacturing budget report for the second quarter 9 1 2 Auction! $ 451,960 $ 25,470 U