The Current Designs staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 4,200 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 $1.20 per pound, and the finishing kits cost $250 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 $18 per hour, and the type II are paid $15 per hour. Manufacturing overhead is budgeted at $419,200 for 2022, broken down as follows. Variable costs Indirect materials $46,200 Manufacturing supplies 63,000 Maintenance and utilities 109,200 218,400 Fixed costs Supervision 76,000 Insurance 13,600 Depreciation 111,200 200,800 Total $419,200 During the first quarter, ended March 31, 2022, 1,100 units were actually produced with the following costs. Polyethylene powder $99,490 Finishing kits 275,310 Type I labor 39,600 Type II labor 50,650 Indirect materials 12,100 Manufacturing supplies 16,548 Maintenance and utilities 31,000 Supervision 16,900 Insurance 3,400 Depreciation 27,800 Total $572,798 (b) Prepare the flexible budget for manufacturing for the quarter ended March 31, 2022. Assume activity levels of 950, 1,050, and 1,100 units. (List variable costs before fixed costs.) (c). Assuming the rotomolded line is treated as a cost center, prepare a flexible budget report for manufacturing for the quarter ended March 31, 2022, when 1,100 units were produced. (List variable costs before fixed costs.)