Question 16 Sauble Company's manufacturing overhead budget for the first quarter of 2020 contained the following data based on 12,500 units in sales: Variable costs: indirect materials $17,500, indirect labour $13,750, utilities $8,750. Fixed costs: depreciation $6,500, property taxes $6,600, supervisory salaries $52,000 Actual variable costs were as follows: indirect materials $20,650; indirect labour $15,350; utilities $9,810. Actual fixed costs equalled the budgeted costs except for property taxes, which was $6,940. Actual sales in units were 14,200 Prepare a flexible overhead budget report for the first quarter. (Round answers to the nearest whole dollar, e.g. 5,275List variable costs before fixed costs.) Budget (based on 14,200 units) Actual (based on 14,200 units) Favourable Unfavourable Neither Favourable nor Unfavourable