Sauble Company's manufacturing overhead budget for the first quarter of 2020 contained the following data based on 15,000 units in sales: Variable costs: indirect materials $21,000, indirect labour $16,500, utilities $9,750. Fixed costs: depreciation $6,400, property taxes $6,600, supervisory salaries $51,000. Actual variable costs were as follows: indirect materials $23,200; indirect labour $17,310; utilities $10,250. Actual fixed costs equalled the budgeted costs except for property taxes, which $6,920. Actual sales in units were 16,000. 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 16,000 units) Actual (based on 16,000 units) Difference Favourable Unfavourable Neither Favourable nor Unfavourable