Sauble Company's manufacturing overhead budget for the first quarter of 2020 contained the following data based on 13,800 units in sales: Variable costs: indirect materials $16,560, indirect labour $12,420, utilities $11,730. Fixed costs: depreciation $6,200, property taxes $6,800, supervisory salaries $47,000. Actual variable costs were as follows: indirect materials $18,650; indirect labour $13,140; utilities $12,525. Actual fixed costs equalled the budgeted costs except for property taxes, which was $7,090. Actual sales in units were 14,900. 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 14,900 units) Actual (based on 14,900 units) Difference Favourable Unfavourable Neither Favourable nor Unfavourable Variable Costs : Indirect Materials 17880 Indirect Labour Utilities Total Variable Costs Fixed Costs Depreciation Property Taxes Unfavourable Favourable Neither Favourable nor Unfavourable Supervisor Salaries Total Fixed Costs Total Costs