Budgeted fixed manufacturing overhead is $$46,000$ per month. During July, the company produced

$8,000$ regular and $3,500$ deluxe packs of cell phone cases while incurring the following

manufacturing costs:Prepare a flexible budget performance report for the July manufacturing activities.

Case Products manufactures two models of cell phone cases: regular and deluxe. Presented is standard cost information for each model, sold to retailers in packages of $6$ units.

Cost Components for a pack

Regular Deluxe

Direct materials

Plastic sheets $3$ sheets x $$12=$ $$36\mathrm{.}00$ Reg $5$ sheets x $$12=$ $$60\mathrm{.}00$ Deluxe

Assembly kit $=5\mathrm{.}00$ Reg$=5\mathrm{.}00$ Deluxe

Direct labor $0\mathrm{.}5$ hour x $$20=10\mathrm{.}00$ Reg $0\mathrm{.}75$ hours x $$20=15\mathrm{.}00$ Deluxe

Variable overhead $0\mathrm{.}5$ labor hr$.$ x $$5=2\mathrm{.}50$ Reg. $0\mathrm{.}75$ labor hrs$.$ x $$5=3\mathrm{.}75$ Deluxe

Total $ $53\mathrm{.}50$ Reg $$83\mathrm{.}75$ Deluxe

Budgeted fixed manufacturing overhead is $$46,000$ per month. During July, the company produced $8,000$ regular and $3,500$ deluxe packs of cell phone cases while incurring the following manufacturing costs:

Direct materials $$561,300$

Direct labor $130,800$

Variable overhead $34,625$

Fixed overhead $48,150$

Total $$774,875$

The ones marked $"0"$ were incorrect my first attempt. Please help!