(c) Assuming the rotomolded line is treated as a cost center, prepare a flexible budget report for manufacturing for the quarter ended March 31, 2020, when 960 units were produced. (List variable costs before fixed costs. Round answers to 0 decimal places, e.g. 125.) MARIGOLD Rotomolded Line Manufacturing Flexible Budget Report For the Quarter Ended March 31, 2020 Budget Actual $ $ $ Favorable Unfavorable Neither Favorable nor Unfavorable Difference Current Designs 23 a-c (Part Level Submission) The Marigold staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 3,640 kayaks during 2020. Each kayak will require 54 pounds of polyethylene powder and a finishing kit (rope, seat, hardware, etc.). The polyethylene powder used in these kayaks costs $1.00 per pound, and the finishing kits cost $220 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 from type II workers who attach the hatches and seat and other hardware. The type I employees are paid $10 per hour, and the type II are paid $7 per hour. Manufacturing overhead is budgeted at $382,600 for 2020, broken down as follows. Variable costs Indirect materials Manufacturing supplies $36,400 50,960 Maintenance and utilities 76,440 163,800 Fixed costs Supervision 94,000 Insurance 14,800 Depreciation 110,000 218,800 Total $382,600 During the first quarter, ended March 31, 2020, 960 units were actually produced with the following costs. Polyethylene powder Finishing kits Type I labor $53,570 211,530 19,200 Type II labor 21,290 Indirect materials 9,600 Manufacturing supplies 13,479 Maintenance and utilities 22,640 Supervision 20,600 Insurance 3,700 Depreciation 27,500 Total $403,109