help me with question B and C please. thanks in advance

Show Attempt History Current Attempt in Progress The Current Designs staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 4,800 kayaks during 2022. Each kayak will require 76 pounds of polyethylene powder and a finishing kit (rope, seat. hardware, etc.). The polyethylene powder used in these kayaks costs $1.30 per pound, and the finishing kits cost $170 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 Il workers who attach the hatches and seat and other hardware. The type I employees are paid $14 per hour, and the type Il are paid $11 per hour Manufacturing overhead is budgeted at $426,000 for 2022, broken down as follows. Variable costs Indirect materials $48,000 Manufacturing supplies 72,000 Maintenance and utilities 100,800 220,800 Fixed costs Supervision 82,000 Insurance 13.200 Depreciation 110,000 205,200 Total $426.000 During the first quarter, ended March 31, 2022. 1.250 units were actually prohted with the following costs. During the first quarter, ended March 31, 2022. 1.250 units were actually produced with the following costs. $125,480 212.890 35,000 42,370 12,500 Polyethylene powder Finishing kits Type I labor Type Il labor Indirect materials Manufacturing supplies Maintenance and utilities Supervision Insurance Depreciation 18.772 29.160 18.400 3.300 27.500 Total $525,372 Your Answer Correct Answer (Used) Prepare the annual manufacturing budget for 2022, assuming that 4,800 kayaks will be produced. (List variable costs before found costs) CURRENT DESIGNS Rotomolded Line Manufacturing Budget For the Year Ended December 31, 2022 Units to be produced 4.800 Variable costs Polyethylene Powder 474240 Finishing Kits 616,000 Labor. Type 134,400 Labor-Type 158,400 Indirect Material 48.000 Manufacturing Supplies V 72.000 (b) Prepare the flexible budget for manufacturing for the quarter ended March 31, 2022. Assume activity levels of 1,100, 1200, and 1.250 units. (List variable costs before found costs) CURRENT DESIGNS Rotomolded Line Manufacturing Flexible Budget Report Units to be Produced 1.100 1.200 1.250 > >