Sundazzler Designs has prepared the annual manufacturing budget for its line of specialty pergolas It estimated annual production of 3,000 pergolas during 2022 Each pergola will require 54 pounds of lumber and a metal kit (attachments and decorative embellishments ) The lumber used in these pergolas costs $1 50 per pound, and the metal kits cost $170 each Each pergola will use two kinds of labor2 hours of type I labor from people who run the cutting saws and finishing tools, and 3 hours of work from type II workers who attach the metal reinforcements and other hardware The type I employees are paid $15 per hour, and the type II are paid $12 per hour Annual amounts Manufacturing overhead is budgeted at $340,550 for the year 2022, broken down as follows Annual amounts Manufacturing overhead is budgeted at $340,550 for the year 2022, broken down as follows Variable costs Indirect materials $30,000 Manufacturing supplies 40,350 Maintenance and utilities 66,000 Total variable MOH 136,350 Fixed costs Supervision 80,000 Insurance 14,400 Depreciation 109,800 Total fixed MOH 204,200 Total $340,550 during the first quarter, ended March 31, 2022, 1,050 units were actually produced with the following costs Lumber $87,000 Metal kits 178,840 Type I labor 31,500 Type II labor 39,060 Indirect materials 11,200 Manufacturing supplies 14,150 Maintenance and utilities 22,500 Supervision 25,000 Insurance 3,600 Depreciation 27,450 Total $440,300 1 Assuming that the pergola line is treated as a cost center, prepare a flexible budget report for manufacturing for the quarter ended March 31, 2022, when 1,050 units were produced (Round all budgeted amounts to the nearest dollar ) Sundazzler Inc Manufacturing Flexible Budget Report For the Quarter Ended March 31, 2022 Units to be produced Budget for 1,050 pergolas Actual costs for 1,050 pergolas Difference For U Costs Variable costs Lumber Metal kits Labor type I Labor type II Indirect materials Manufacturing supplies Maintenance and utilities Total variable costs Fixed costs Supervision Insurance Depreciation Total fixed costs Total costs

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Sundazzler Designs has prepared the annual manufacturing budget for its line of specialty pergolas. It estimated annual production of 3,000 pergolas during 2022. Each pergola

Sundazzler Designs has prepared the annual manufacturing budget for its line of specialty pergolas. It estimated annual production of 3,000 pergolas during 2022. Each pergola will require 54 pounds of lumber and a metal kit (attachments and decorative embellishments.). The lumber used in these pergolas costs $1.50 per pound, and the metal kits cost $170 each. Each pergola will use two kinds of labor2 hours of type I labor from people who run the cutting saws and finishing tools, and 3 hours of work from type II workers who attach the metal reinforcements and other hardware. The type I employees are paid $15 per hour, and the type II are paid $12 per hour.

Annual amounts Manufacturing overhead is budgeted at $340,550 for the year 2022, broken down as follows.

Variable costs
Indirect materials	$30,000
Manufacturing supplies	40,350
Maintenance and utilities	66,000
Total variable MOH:	136,350
Fixed costs
Supervision	80,000
Insurance	14,400
Depreciation	109,800
Total fixed MOH:	204,200
Total	$340,550

during the first quarter, ended March 31, 2022, 1,050 units were actually produced with the following costs.

Lumber	$87,000
Metal kits	178,840
Type I labor	31,500
Type II labor	39,060
Indirect materials	11,200
Manufacturing supplies	14,150
Maintenance and utilities	22,500
Supervision	25,000
Insurance	3,600
Depreciation	27,450
Total	$440,300

1.Assuming that the pergola line is treated as a cost center, prepare a flexible budget report for manufacturing for the quarter ended March 31, 2022, when 1,050 units were produced. (Round all budgeted amounts to the nearest dollar.)

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Sundazzler Inc. Manufacturing Flexible Budget Report For the Quarter Ended March 31, 2022 Units to be produced Budget for 1,050 pergolas Actual costs for 1,050 pergolas Difference For U? Costs: Variable costs Lumber Metal kits Labor-type I Labor-type II Indirect materials Manufacturing supplies Maintenance and utilities Total variable costs Fixed costs Supervision Insurance Depreciation Total fixed costs Total costs