below. Variable-per direct labor hour: indirect labor $0.47, indirect materials $0.51, factory utilities $0.36, and factory repairs $0.29. SARASOTA COMPANY nufacturing Overhead Flexible Budget Ironing Department For the Year 2022 SARASOTA COMPANY Ironing Department Manufacturing Overhead Flexible Budget Report Difference Favorable Unfavorable Neither Favorable Budget Actual Costs nor Unfavorable $ $ $ below. Variable-per direct labor hour: indirect labor $0.47, indirect materials $0.51, factory utilities $0.36, and factory repairs $0.29. SARASOTA COMPANY nufacturing Overhead Flexible Budget Ironing Department For the Year 2022 SARASOTA COMPANY Ironing Department Manufacturing Overhead Flexible Budget Report Difference Favorable Unfavorable Neither Favorable Budget Actual Costs nor Unfavorable $ $ $