Part B 10 Marks Milles Fleurs Inc. is also seeking to assess the results of its budgeted manufacturing costs at a level of 1,000 units for June 2022 on another of its product lines as follows: Direct material Direct labor $12,000 $7,500 Variable overhead $6,000 Factory depreciation (fixed) $9,000 Factory supervisory salaries (fixed) $7,800 Other fixed factory costs $2,500 Actual results for June 2022, at a level of 900 units were as follows: Direct material $11,000 Direct labor $6,500 Variable overhead $5,000 Factory depreciation (fixed) $9,000 Factory supervisory salaries (fixed) $7,800 Other fixed factory costs $2,700 Required: a. Prepare a flexible budget at the level of 900 Units. (5 Marks) b. Prepare a flexible-budget variance report for June 2022. (5 Marks)