The manufacturing overhead budget for Fleming Company contains the following items. Variable costs Fixed costs Indirect materials Supervision Inspection costs Indirect labor Maintenance expense $26,400 14,400 12,000 7,200 $60,000 Insurance expense $20,400 1,200 2,400 18,000 $42,000 Depreciation Manufacturing supplies Total variable Total fixed The budget was based on an estimated 2,400 units being produced. During the past month, 1,800 units were produced, and the following costs incurred. Variable costs Fixe costs Indirect materials Supervision Inspection costs Indirect labor Maintenance expense Manufacturing supplies $27,000 16,200 9,800 6,000 $59,000 Insurance expense $22,100 1,400 2,600 17,600 $43,700 Depreciation Total variable Total fixed (b) How much should have been spent during the month for the manufacture of the 1,800 units? Total cost $ FLEMING COMPANY Production Department Manufacturing Overhead Flexible Budget Report For the Month Ended Difference Favorable Unfavorable Neither favorable nor unfavorable Budget Actual 7 $ $ $ 7 7