Please check my answer.

Question 16 Sauble Company's manufacturing overhead budget for the first quarter of 2020 contained the following data based on 13,200 units in sales: Variable costs: indirect materials $17,820, indirect labour $12,540, utilities $10,560. Fixed costs: depreciation $6,800, property taxes $6,800, supervisory salaries $46,000. Actual variable costs were as follows: indirect materials $20,355; indirect labour $13,515; utilities $11,480. Actual fixed costs equalled the budgeted costs except for property taxes, which was $7,100. Actual sales in units were 14,500. Prepare a flexible overhead budget report for the first quarter. (Round answers to the nearest whole dollar, e.g. 5,275. List variable costs before fixed costs.) Budget (based on 14,500 units) Actual (based on 14,500 units) Difference Favourable Unfavourable Neither Favourable nor Unfavourable Variable Costs : Indirect Materials 4 $ 19575 20355 $ Unfavourable Indirect Labour 13775 13515 260 Favourable Utilities 11600 11480 120 Favourable Total Variable Costs 44950 45350 400 Unfavourable Fixed Costs Depreciation 6800 6800 Neither Favourable nor Unfavourable Property Taxes 6800 7100 300 Unfavourable Supervisor Salaries 46000 46000 Neither Favourable nor Unfavourable Total Fixed Costs 4 59600 59900 300 Unfavourable 104550 Total Costs 700 105250 ta Unfavourable