need b and c

The Current Designs staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 3,640 kayaks during 2022 . Each kayak will require 54 pounds of polyethylene powder and a finishing kit (rope, seat, hardware, etc.). The polyethylene powder used in these kayaks costs $1.00 per pound, and the finishing kits cost $220 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 $10 per hour, and the type II are paid $7 perhour. Manufacturing overhead is budgeted at $382,600 for 2022 , broken down as follows. During the first quarter, ended March 31,2022,960 units were actually produced with the following costs. Prepare the annual manufacturing budget for 2022 , assuming that 3,640 kayaks will be produced. (List variable costs before fixed costs.) Hinishing Kits Labor-Typel \begin{tabular}{|} 72800 \\ \hline. \\ \hline \end{tabular} \begin{tabular}{|c|} \hline 36400 \\ \hline \\ \hline \end{tabular} Maintenance and Utilities : \begin{tabular}{|} \hline & 76440 \\ \hline & 1310400 \\ \hline & \\ \hline% & 94000 \\ \hline \end{tabular} \begin{tabular}{ll} \hline Supervision & \\ \hline \end{tabular} \begin{tabular}{|l|} \hline 14800 \\ \hline \end{tabular} Prepare the flexible budget for manufacturing for the quarter ended March 31, 2022. Assume activity levels of 810,910 , and 960 units. (List variable costs before fixed costs.) Labor - Type 1 Labor-TYpell Indirect Materials: Manuf octuring Supplies : Assuming the rotomolded line is treated as a cost center, prepare a flexible budget report for manufacturing for the quarter ended March 31, 2022, when 960 units were produced. (List variable costs before fixed costs.)