Neltner Corporation is budgeting its expenses based on the number of direct labor hours worked. They prepared the following budget report for 2018 under the assumption they would utilize 300,000 direct labor hours during the year. Variable costs: Supplies Utilities Maintenance $ 90,000 420,000 15,000 Fixed costs: Insurance Rent $ 21,000 840,000 In the second quarter, Neltner incurred these actual expenses, having worked 72,000 direct labor hours: Supplies Utilities Maintenance Insurance Rent $ 25,000 100,000 5,000 5,250 210,000 Prepare a budget report for the second quarter comparing their actual costs with flexible budget data for the quantity of hours worked. In your budget report, show the favorable/unfavorable difference for each expense line and in total