Please answer the question in this table

CARS Ltd - Flexed Budget In the following example from a specialist car manufacturing company, the cost categories in the main production cost centre have been listed, in no particular order. Group them into fixed and variable costs, with group and overall totals, flex them where appropriate in line with the actual production output achieved, and report the variances. Budget production was 20 cars, actual output was 17 cars. The direct labour employees are paid on a piecework - based on completed vehicles. The indirect labour are paid a standard rate without overtime. Create the flexed budget and variance report for February 20X9. Be prepared to justify your cost groupings into fixed and variable. Which items are questionable and could be investigated further