Unfavorable Neither Favorable nor Unfavorable Manufacturing Costs Budget Actual Variable costs Direct materials $ 54,600 $ 53,500 $1,100 Favorable Direct labor 63,700 60,600 3,100 Favorable Indirect materials 31,200 31,400 200 Unfavorable Indirect labor 19,500 19,100 400 Favorable Utilities 19,500 19,370 130 Favorable Maintenance 7,800 8,010 210 Unfavorable Total variable 196,300 191,980 4,320 Favorable Fixed costs Rent 10,900 10,900 -0- Neither Favorable nor Unfavorable Supervision 17,800 17,800 -O- Neither Favorable nor Unfavorable Depreciation 7,000 7,000 -0- Neither Favorable nor Unfavorable Total fixed 35,700 35,700 -0- Neither Favorable nor Unfavorable Total costs $ 232,000 $ 227,680 $4,320 Favorable In September, 69,000 units were produced. Prepare the budget report using flexible budget data, assuming (1) each variable cost was 10% higher than its actual cost in August, and (2) fixed costs were the same in September as in August. (List variable costs before fixed costs.) CARLA VISTA COMPANY Assembling Department Flexible Budget Report For the Month Ended September 30, 2022 Differ Favori Unfavo Neither Fa nor Unfai Budget Actual Costs Units 69,000 69,000 Variable Costs Direct Materials $ $ $ Dicct Labor Unfavorable Neither Favorable nor Unfavorable Manufacturing Costs Budget Actual Variable costs Direct materials $ 54,600 $ 53,500 $1,100 Favorable Direct labor 63,700 60,600 3,100 Favorable Indirect materials 31,200 31,400 200 Unfavorable Indirect labor 19,500 19,100 400 Favorable Utilities 19,500 19,370 130 Favorable Maintenance 7,800 8,010 210 Unfavorable Total variable 196,300 191,980 4,320 Favorable Fixed costs Rent 10,900 10,900 -0- Neither Favorable nor Unfavorable Supervision 17,800 17,800 -O- Neither Favorable nor Unfavorable Depreciation 7,000 7,000 -0- Neither Favorable nor Unfavorable Total fixed 35,700 35,700 -0- Neither Favorable nor Unfavorable Total costs $ 232,000 $ 227,680 $4,320 Favorable In September, 69,000 units were produced. Prepare the budget report using flexible budget data, assuming (1) each variable cost was 10% higher than its actual cost in August, and (2) fixed costs were the same in September as in August. (List variable costs before fixed costs.) CARLA VISTA COMPANY Assembling Department Flexible Budget Report For the Month Ended September 30, 2022 Differ Favori Unfavo Neither Fa nor Unfai Budget Actual Costs Units 69,000 69,000 Variable Costs Direct Materials $ $ $ Dicct Labor