The Current Designs staif has prepared the annual manufacturing budget for the rotomoulded line based on an estimated annual production of 4,400 kayaks during 2022 . Each kayak will require 50 kilograms of polyethylene powder and a finishing kit (rope, seat: hardware, etc.). The polyethylene powder used in these kayaks costs $1.00 per kilogram, and the finishing kits cost $240 each. Each kayak will use two kinds of labour 2 hours of type I labour from people who run the oven and trim the plastici 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 employees are paid $15 per hour. Manufacturing overhead is budgeted at $408,400 for 2022 , broken down as follows. During the first quarter, ended March 31,2022,1,150 units were actually produced with the following costs. During the first quarter, ended March 31,2022, 1,150 units were actually produced with the following costs. Prepare the flexible budget for manufacturing for the quarter ended March 31, 2022. Assume activity levels of 1,000, 1,100, and 1.150 units, (List variable costs before fixed costs.) Total Fixed Costs Fixed Costs Total Costs Supervision Insurance Total Variable Costs Polyethylene Powder Maintenance and Utilities Manufacturing Supplies Indirect Materials Finishing Kits Labour-Type I Labour - Typell Units to be Produced Depreciation Variable Costs