The Current Designs stafthas prepared the annual manulacturiog budget for the rotomolded line based on an estimated annual production of 3.440 kayaks during 2025. Each kayak witl require 54 pounds of pol yethylene powder and a frishing kit (rope, seat, hardware, etc). The golyethylene powder used in these kayaks costs 51.10 per pound and the inishing kits cost $250 each. Each kayak will wse two kinds of labor-2 hours of type I labor trom people who run the oven and trim the plastic, and 3 hours of work from type Il worker who attach the hatches and seat arwd other hardware. The type l employees are paid $14 per hour, and the type ll are paid $11 per hour. Manufacturing overhead is budgeted 3t 3390,400 for 2025 , broken down as follows During the fint qumter. ended Manch 31. 2025.910 units were actuaily produced with the following costs During the first quarter, ended March 31,2025,910 units were actually produced with the following costs. (a) Prepare the annual manufacturing budget for 2025 , assuming that 3,440 kayaks will be produced, (List variable costs before fixed costs) CURRENT DESIGNS Rotomolded Line Manufacturing Budget For the Year Ended December 31, 2025 Variable Costs Polyethylene Powder $ Finishing Kits Labor-Type I Labor-Type II Indirect Materials Manufacturing Supplies Maintenance and Utilities Total Variable Costs Fixed Costs Supervision Insurance Depreciation Total Fixed Costs Total Costs