Whispering Winds Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2022. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours. The master overhead budget was prepared in the expectation that 475,300 direct labor hours will be worked during the year. In June, 45,300 direct labor hours were worked. At that level of activity, actual costs were as shown below. Variable-per direct labor hour: indirect labor $0.44, indirect materials $0.52, factory utilities $0.34, and factory repairs $0.25. Fixed: same as budgeted. before fixed costs.) (befe fixed costs.) Ironing Department Manufacturing Overhead Flexible Budget Report For the Month Ended June 30, 2022