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The Bramble staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 4,400 kayaks during 2020. 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 I employees are paid $18 per hour, and the type II are paid $15 per hour. Manufacturing overhead is budgeted at $421,000 for 2020, broken down as follows. Variable costs Indirect materials Manufacturing supplies Maintenance and utilities $52,800 57,200 101,200 211,200 Fixed costs Supervision Insurance Depreciation 86,000 12,400 111,400 209,800 $421,000 Total During the first quarter, ended March 31, 2020, 1,150 units were actually produced with the following costs. Polyethylene powder Finishing kits Type I labor Type II labor Indirect materials Manufacturing supplies Maintenance and utilities Supervision Insurance Depreciation $95,620 241,820 41,400 53,000 13,800 14,979 29,090 19,500 3,100 27,850 Total $540.159 KULUMUIucu Lue Manufacturing Flexible Budget Report For the Quarter Ended March 31, 2020 Units to be produced 1,000 1,100 1,150 Variable Costs Polyethylene Powder $81600 $189760 193840 Finishing Kits T210000 1231000 1241500 TLabor - Type I 736000 139600 T41400 Tabor - Type II T45000 49500 51750 Tindirect Materials 10000 11000 11500 TManufacturing Supplies 13450 14795 15467.5 TMaintenance and Utilities 122000 24200 1125300 Total Variable Costs 418050 459855 455457.5 Fixed Costs 19,500 19,500 19,500 "Supervision Insurance 3,100 3,100) 115,100 Depreciation 111,400 111,400 ||111,400 Total Fixed Costs 134000 T134000 || 134000 Total Costs 1552050 71593855 1589457.5