The Current Designs staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 4,520 kayaks during 2020. Each kayak will require 52 pounds of polyethylene powder and a nishing kit (rope, seat, hardware, etc). The polyethylene powder used in these kayaks costs $1.40 per pound, and the nishing kits cost $210 each. Each kayak will use two kinds of labor2 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 $16 per hour, and the type II are paid $13 per hour. Manufacturing overhead is budgeted at $429,640 for 2020, broken down as follows. Variable costs Indirect materials $54,240 Manufacturing su pplies 63,280 Maintenance and utilities 94,920 212,440 Fixed costs Supervision 92,000 Insurance 15,600 Depreciation 109,600 217,200 Total $429,640 Du ring the fl rst quarter, ended March 31, 2020, 1,180 units were actually produced with the following costs. Polyethylene powder $87,784 Finishing kits 248,110 Type | labor 37,760 Type II labor 47,190 Indirect materials 14,160 Manufacturing supplies 16,552 Maintenance and utilities 27,250 Supervision 20,100 Insurance 3,900 Depreciation 27,400 Total $530,206 Assuming the rotomolded line is treated as a cost center, prepare a flexible budget report for manufacturing for the quarter ended March 31, 2020, when 1,180 units were produced. (List variable costs before fixed costs. Round answers to 2 decimal places, e.g. 5,275.25.) CURRENT DESIGNS Rotomolded Line Manufacturing Flexible Budget Report For the Quarter Ended March 31, 2020 Favorable Unfavorable Neither Favorable nor Ur Budget Actual Difference Depreciation Finishing Kits Fixed Costs Indirect Materials $ $ $ Insurance Labor - Type I Labor - Type II Maintenance and Utilities Manufacturing Supplies Polyethylene Powder Supervision Total Costs Total Fixed Costs Total Variable Costs Units to be Produced Variable Costs $ $ $ $ $ $