\begin{tabular}{lr} \hline Type Il labor & 21,100 \\ \hline Indirect materials & 8,300 \\ \hline Manufacturing supplies & 10,826 \\ \hline Maintenance and utilities & 20,200 \\ Supervision & 15,400 \\ Insurance & 3,800 \\ Depreciation & 27,750 \\ \hline Total & $354,664 \\ \hline \end{tabular} Prepare the annual manufacturing budget for 2022, assuming that 3,120 kayaks will be produced. (List variable costs before fixed cos(s) Difference Favorable Budget Actual Unfavorable Neither Favorable nor Unfavorable Assuming the rotomolded line is treated as a cost center, prepare a flexible budget report for manufacturing for the quarter ended March 31,2022 , when 830 units were produced. (List variable costs before fixed costs.) During the first quarter, ended March 31,2022,830 units were actually produced with the following costs. The Current Designs staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 3,120 kayaks during 2022. Each kayak will require 74 pounds of polyethylene powder and a finishing kit (rope, seat hardware, etc). The polyethylene powder used in these kayaks costs $1.40 per pound, and the finishing kits cost $170 each. Each kayak will use two kinds of labor -2 hours of type I labor from people who run the oven and trim the plastic, and 3 hours of work f type II workers who attach the hatches and seat and other hardware. The type I employees are paid \$11 per hour, and the type II paid $8 per hour. Manufacturing overhead is budgeted at $335,480 for 2022 , broken down as follows. Prepare the flexible budget for manufacturing for the quarter ended March 31, 2022. Assume activity levels of 680,780, and 830 units. (List variable costs before fixed costs.)