Anderson Company manufactures a single product. The original budget for April was based on expected production of 12,000 units; actual production for April was 10,600 units. The original budget and actual costs for the manufacturing department are shown below: Original Budget Actual Costs Direct materials Direct Labor Variable Overhead Fixed Overhead Total $ 96,000 50,400 42,000 84,000 $272,400 $ 90,500 48,400 38,700 82,000 $259,600 a) Flex the original budget to a budget of 10,600 units (add column for Flexible Budget). b) Then prepare an appropriate performance report, comparing the flex budget and actual costs (add column for Variances)