The Current Designs staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 3,120 kayaks during 2022. Each kayak will require 74 pounds of polyethylene powder and a finishing kit (rope, seat, hardware, etc.). The polyethylene powder used in these kayaks costs $1.40 per pound, and the finishing kits cost $170 each. Each kayak will use two kinds of labor -2 hours of type I labor from people who run the oven and trim the plastic, and 3 hours of work from type II workers who attach the hatches and seat and other hardware. The type I employees are paid \$11 per hour, and the type II are paid $8 per hour. Manufacturing overhead is budgeted at $335,480 for 2022 , broken down as follows. Variahle rnsts During the first quarter, ended March 31,2022,830 units were actually produced with the following costs. (c) Assuming the rotomolded line is treated as a cost center, prepare a flexible budset report for manufacturing for the quarter ended March 31,2022 , when 830 units were produced. (List variable costs before foxed costs.) CURRENT DESICNS Rotomolded Line Manufacturine Flexible Budset Report For the Quartar Ended March 31, 2022 Difference Favorable Unfavorable Actua: Neither Favorable nor Unfavorable