Riverbed Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2022. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours. Rate per Direct Labor Hour Variable costs Annual Fixed Costs Indirect labor $0.40 Supervision $42,240 Indirect materials 0.50 Depreciation 18,360 Factory utilities 0.34 Insurance 15,600 Factory repairs 0.24 Rent 29,520 The master overhead budget was prepared in the expectation that 479,200 direct labor hours will be worked during the year. In June, 45,100 direct labor hours were worked. At that level of activity, actual costs were as shown below. Variable-per direct labor hour: indirect labor $0.43, indirect materials $0.47, factory utilities $0.36, and factory repairs $0.29. Fixed: same as budgeted. NOVAK COMPANY Monthly Manufacturing Overhead Flexible Budget Ironing Department . $ . . . + + . Prepare a budget report for June comparing actual results with budget data based on the flexible budget. (List variable costs before fixed costs.) NOVAK COMPANY Ironing Department Manufacturing Overhead Flexible Budget Report Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Costs $ . $ + . . . . . State the formula for computing the total budgeted costs for the Ironing Department. (Round variable cost per unit to 2 decimal places, e.g. 1.55.) The formula is $ + total variable costs of $ per direct labor hour