Cunningham Corporation is budgeting its expenses based on the number of direct labor hours worked. They prepared the following budget report for calendar-year 2020 under the assumption they would utilize 200,000 direct labor hours during the year. Variable costs: Supplies Utilities Maintenance $ 164,000 520,000 248,000 Fixed costs: Insurance Rent $ 90,000 420,000 In the third quarter, Cunningham incurred these actual expenses, having worked 52,000 direct labor hours: Supplies Utilities Maintenance Insurance Rent $ 45,000 127,000 67,000 22,500 106,000 Prepare a flexible budget report for the third quarter comparing their actual costs with flexible budget data for the quantity of hours worked. In your budget report, show the favorable/unfavorable difference for each expense line and in total