The Current Designs staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 4.800 kayaks during 2025. Each kayak will require 76 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 $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 Il workers who attach the hatches and seat and other hardware. The type l employees are paid $14 per hour, and the type II are paid $11 perhour. Manufacturing overhead is budgeted at $426,000 for 2025 , broken down as follows. During the first quarter, ended March 31,2025, 1,250 units were actually produced with the following costs. (a) Prepare the annual manufacturing budget for 2025 , assuming that 4,800kayaks will be produced, (List varlable costs before fixed coste] Prepare the annual manufacturing budget for 2025, assuming that 4,800 kayaks will be produced. (List variable costs before fixed costs) Maintenance and Utilitie: Supervision lasurance Depreciation