Pizzazz Pizza Inc.s activity based flexible budget is as follows:

Level of Activity 7,600 9, 100 $15,100 2,600 2,600 7,600 5,100 $18, 100 3,100 3,100 9,100 6,100 3,850 1,350 $38,200 4,600 1,600 $45,700 17 13 PIZZAZZ PIZZA, INC. Monthly flexible Overhead Budget Budgeted Cost Cost Pool I (cost driver: process hours) 6,100 Indirect material: Nonstick cooking spray $12,100 Foil 2,100 Other paper products. 2,100 Miscellaneous supplies 6,100 Indirect labor: maintenance 4,100 Utilities: Electricity 3,100 Natural gas 1,100 Total of cost pool I $30, 700 Cost Pool II (cost driver: production runs) 9 Indirect labor: Inspection $ 2,300 Setup 3,100 Total of cost pool II $ 5,400 Cost Pool III (cost driver: new Pizzas tested) 21 Test kitchen $ 1,300 Total of cost pool III $ 1,300 Cost Pool IV (cost driver: pounds of material handled) 21,000 Material handling $ 2,100 Total of cost pool IV $ 2,100 Cost Pool V (facility level costs) Indirect labor: production supervisors $ 6,100 Depreciation: plant and equipment 550 Insurance and property taxes 150 Total of cost pool v $ 6,800 Total overhead cost $46,300 $ 3,400 4,600 $ 8,000 31 $ 1,900 $ 1,900 31,000 $ 3,100 $ 3,100 $ 4,500 6,100 $10,600 41 $ 2,410 $ 2,410 41,000 $ 4, 100 $ 4, 100 $ 6,100 550 150 $ 6,800 $58,000 $ 6, 100 550 150 $ 6,800 $69,610 Pizzazz's activity for September is as follows: Process Hours Production Runs New Pizza combinations tested Direct material handled (in pounds) 7,600 17 31 41,000 Required: 1. Determine the flexible budgeted cost for each of the following. a. Indirect material b. Utilities c. Inspection d. Test Kitchen e. Material handling f. Total overhead cost 2. Compute the variance for setup cost during the month, assuming that the actual setup cost was $3,200: Using the activity-based flexible budaet. (Indicate the effect of each variance by selectina "Favorable" or "Unfavorable". Select "None" and enter "O" for no