The cost accountant for Fofoyaya's Co prepared the following monthly performance report relating to the Production Department Budgeted Actual Production Production (10,000 Units) (11,000 Units) Direct materials used Direct labor Variable manufacturing overhead Fixed manufacturing overhead $210,000 70,000 30,000 130,000 $230,000 81,000 35,000 134,000 1 Refer to the above data. Compute the amounts that should be included for each of the following in a flexible budget prepared at an 11,000-unit level of production: a Direct materials: b Direct labor: c Fixed manufacturing overhead:) 2 Refer to the above data. Assume that a revised performance report is prepared for the 11,000-unit level of production using a flexible budget approach. Compute the cost variances for each of the following. Indicate whether each variance is favorable (F) or unfavorable (U). a. Direct materials variance from flexible budget: b. Direct labor variance from flexible budget: c. Total manufacturing overhead variance from flexible budget: $