Can you please provide an explanation and answers for this please. I posted this question before and the person who answered it was wrong

Expand Your Critical Thinking 10-4 b-c, d1 (Part Level Submission) The manufacturing overhead budget for Fleming Company contains the following items. $17,300 Variable costs Indirect materials Indirect labor Maintenance expense Manufacturing supplies Total variable 1,000 Fixed costs Supervision Inspection costs Insurance expense Depreciation $22,440 12,240 10,200 6,120 $51,000 2,000 15,300 Total fixed $35,600 The budget was based on an estimated 2,040 units being produced. During the past month, 1,530 units were produced, and the following costs incurred. $18,800 1,200 Variable costs Indirect materials Indirect labor Maintenance expense Manufacturing supplies Total variable $23,000 13,800 8,400 5,100 Fixed costs Supervision Inspection costs Insurance expense Depreciation Total fixed 2,200 15,000 $37,200 $50,300 (b) Your answer is correct. How much should have been spent during the month for the manufacture of the 1,530 units? Total cost 73850 Click if you would like to Show Work for this question: Open Show Work Prepare a responsibility report. Include only the costs that would have been controllable by Mr. Bedner. Assume that the supervision cost above includes Mr. Bedner's salary of $10,000, both at budget and actual. FLEMING COMPANY Production Department Manufacturing Overhead Responsibility Report For the Month Ended Difference Favorable Unfavorable Neither favorable nor unfavorable Controllable Cost Budget Actual Indirect labor 9180 13800 4620 Unfavorable Indirect materials 16830 23000 6170 Unfavorable Inspection costs 1000 1200 200 Unfavorable X x Insurance expense 2000 2200 200 Unfavorable X X X x Favorable Depreciation 15300 15000 300 X