Waterways Corporation is continuing its budget preparations. Waterways had the following static budget and actual overhead costs for March. WATERWAYS CORPORATION Manufacturing Overhead Budget (Static) For the Month of March Budgeted production in units 110,000 Budgeted costs Indirect materials $5,500 Indirect labor 13,200 Utilities 11,000 Maintenance 7,700 Salaries 38,700 Depreciation 18,000 Property taxes 3,300 Insurance 1,300 \( \begin{array}{lr}\text { Janitorial } & 1,400 \\ { } } & \$ 100,100\end{array} \) Waterways produced 111,000 units in March rather than the budgeted number of units. Prepare a flexible overhead budget based on the following amounts produced. (Hint: Indirect materials, indirect labor, utilities, and maintenance are variable costs. The other budgeted costs are fixed costs.) (Round unit costs to 2 decimal places, e.g. 2.25. List variable costs before fixed costs.) (1) 108,000 units (2) 109,000 units (3) 110,000 units (4) 111,000 units (5) 112,000 units WATERWAYS CORPORATION Manufacturing Overhead Flexible Budget For the Month of March $ $ $ $ $