Question 16 Sauble Company's manufacturing overhead budget for the first quarter of 2020 contained the following data based on 12,800 units in sales: Variable costs: indirect materials $14,080, Indirect labour $14,080, utilities $9,500. Forced costs: depreciation $6,100, property taxes $6,100, supervisory salaries $49,500. Actual variable costs were as follows: Indirect materials $16,840 indirect labour $15.760 utilities $10,000. Actus fixed costs equalled the budgeted costs except for property taxes, which was $6,480. Actual sales in units were 14,600. 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.) Difference Favourable Unfavourable Neither Favourable nor Unfavourable Budget (based on 14,600 units) Actual (based on 14,600 units)