do part B and C please! i did part A

(b) Prepare the flexible budget for manufacturing for the quarter ended March 31, 2022. Assume activity levels of 1.000, 1.100, and 1,150 units, (List warlable costs before fixed costs) CURRENT DESIGNS Rotomolded Uine Manufacturins Flexible Budset Report Units to be Produced 1,000 1,100 1,150 5 s. s (c) Assuming the rotomoided line is treated as a cost center, prepare a flexible budget report for manufacturing for the quarter ended March 31, 2022, when 1.150 units were produced. (List variable costs before fwed costs.) CURRENT DESIGNS Rotomolded Line Manufacturing Flexible Budget Report Difference Favorable Unfavorable Budget Actual Neither Favorable nor Unfa: The Current Designs staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 4,400 kayaks during 2022. Each kayak will require 68 pounds of polyethylene powder and a finishing kit (rope, seat, hardware, etc). The polyethylene powder used in these kayaks costs $1.20 per pound, and the finishing kits cost $210 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 l employees are paid \$18 per hour, and the type II are paid $15 per hour. Manufacturing overhead is budgeted at $421,000 for 2022 , broken down as follows. Variable costs Indirect materials Manufacturing supplies Maintenance and utilities Fixed costs Supervision Insurance Depreciation Total $52.800 57,200 101,200 211.200 86,000 12,400 111,400 209,800 $421,000 Your answer is correct. Prepare the annual manufacturing budget for 2022, assuming that 4,400kays aks will be profuced. (List vurioble costs before fixed costs. CURRENT DESIGNS Rotomolded Line Manufacturing Budget For the Year Ended December 31, 2022 Units to be Produced Variable Costs Finishing Kits s Labor-Type II Indirect Materials Difference Favorable Unfavorable Actual Neither Favorable nor Unfavorable During the first quarter, ended March 31, 2022, 1,150 units were actually produced with the following costs