The manufacturing overhead budget for Sunland Company contains the following items. Variable costs Indirect materials $ 22,000 Fixed costs Supervision Inspection costs $ 17,150 Indirect labor 12,000 1,100 Maintenance expense 10,000 Insurance expense 1,800 Manufacturing supplies 6,000 Depreciation 14,850 Total variable $ 50,000 Total fixed $ 34,900 The budget was based on an estimated 2,000 units being produced. During the past month, 1,350 units were produce following costs incurred. Fixed costs Variable costs Indirect materials $ 22,200 Supervision $ 18,800 13,000 Indirect labor Inspection costs 1.200 8,000 Maintenance expense 2,000 Insurance expense 5,200 Manufacturing supplies Depreciation 14,750 $ 48,400 Total variable $36.750 Total fixed Prepare a flexible manufacturing overhead budget report for Mr. Bedner. (List varible costs before fixed costs.) Sunland Company Production Department Manufacturing Overhead Flexible Budget Report For the Month Ended Difference Favorable Unfavorable Neither favorable nor unfav Budget at 1,350 units Actual at 1,350 units ts > erials 13,000 Unfavorable expense > 8,000 Unfavorable ng supplies 5.200 Unfavorable e Costs 48,400 Unfavorable