Amy James is an accountant and cost analyst at IGL Inc. IGL uses two categories of direct costs: the raw material and the direct labor. Amy believes that the indirect costs of manufacturing are closely related to dlrect labor. Therefore, IGL attrlbutes the Indlrect manufacturlng costs to production according to the number of hours of direct labor. At the beginnIng of March 2019, IGL had budgeted the productlon of 20,000 units and adopted the standards following for each unit: Work to be done: 1. Prepare the flexlble budget for the total manufacturlng cost. (5) 2. For the month of March, calculate the following deviations, indicating whether they are favorable (F) or unfavorable (D). (9) a) The dlfference in the cost of raw materials b) The difference in the quantity of raw materials c) The "gap on direct labor rates d) The time difference of direct labor e) The difference over expenditure of variable indirect manufacturing costs f) The difference in yield of variable indirect manufacturing costs g) The hard gap expends fixed indirect manufacturing costs h) The difference in volume of fixed indirect manufacturing costs