The Current Designs staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 3,840 kayaks during 2022. Each kayak will require 58 pounds of polyethylene powder and a finishing kit (rope, seat, hardware, etc.). The polyethylene powder used in these kayaks costs $1.30 per pound, and the finishing kits cost $230 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 fro type II workers who attach the hatches and seat and other hardware. The type I employees are paid $14 per hour, and the type II are paid $11 per hour. Manufacturing overhead is budgeted at $376,640 for 2022, broken down as follows. Variable costs Indirect materials $38,400 Manufacturing supplies 57,600 Maintenance and utilities 80,640 176,640 Fixed costs Supervision 76,000 Insurance 14,800 Depreciation 109,200 200,000 Total $376,640 During the first quarter, ended March 31, 2022, 1,010 units were actually produced with the following costs. Polyethylene powder $77,854 Finishing kits 232,570 Type I labor 28,280 Type II labor 34,620 Indirect materials 10.100 Manufacturing supplies 15,188 Maintenance and utilities 23,940 Supervision 16,800 Insurance 3,700 Depreciation 27,300 Total $470,352 CURRENT DESIGNS Rotomolded Line Manufacturing Budget LA > > > > > > < > VA $ CURRENT DESIGNS Rotomolded Line Manufacturing Flexible Budget Report Units to be Produced < 860. 960 1,010 +A > > > > > > > > > > $ LA $ +A $ $ 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 1,010 units were produced. (List variable costs before fixed costs.) CURRENT DESIGNS Rotomolded Line Manufacturing Flexible Budget Report Budget Actual Difference Favorable Unfavorable Neither Favorable nor U $ S $ > > > > > > < > > $ S $