Use the following data for questions 1 through 3. The following budget for the 60,000-unit product level was prepared for the Production Department for September: Variable costs: Direct materials cost. Direct labor... Variable overhead.. Fixed costs: Manufacturing overhead. Total manufacturing costs. Budgeted (60,000 Units) $ 42,000 51,000 36,000 66,000 $195.000 During September, the Production Department actually produced 70,000 units at a total manufacturing cost of $210,000. 2 Refer to the above data. A performance report prepared for September operations under a flexible budget approach would show: a Actual costs under budget by $6,500. b Total costs per flexible budget of $215,000. c Actual costs under budget by $21,500. d Actual costs over budget by $15,000...