During the first quarter, ended March 31,2022,1,150 units were actually produced with the following costs. Polyethylene powder $95.620 Finishing kits 241,820 Typellabor 41,400 Type ll labor 53,000 Indirect materials 13,800 Manufacturing supplies 14,979 Maintenance and utilities 29,090 Supervision 19,500 Insurance 3,100 Depreciation Total 27,850 $540,159 (a) Prepare the annual manufacturing budget for 2022, assuming that 4,400 kayaks will be produced. (List variable costs before fixed costs.) CURRENT DESIGNS Rotomolded Line Manufacturing Budget Polyethylene Powder Maintenance and Utilities Depreciation Frod Costs Supervision Indirect Materials Labor - Type I iseconds ago. Manufacturing Supplies Total Variable Costs Polyethylene Powder Finishing Kits Units to be Produced Insurance Total Costs Total Fired Costs Labor - Type II Attempts: 0 of 3 used Qu v 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 $2.800 Manufacturing supplies 57.200 Maintenance and utilities 211.200101.200 Fioed costs Supervision 86,000 Insurance 12,400 Depreciation Total 111,400 209.800 $421,000