On July 2, 2016, the accounting staff of Waterway's B.C. plant was shocked to discover that their accounting system had been compromised by a brand new computer virus called "badget." While their software supplier was able to provide a fix within hours of the discovery, they were unable to recover any of their budget data.
Now, the accountant was challenged to find a way to determine the budget amounts needed for the flexible budget report that was required for the performance reviews the following week. She thought she would start by looking at what had been reported for the first quarter of the year. The report that printed out was as follows.

The accountant was able to collect a few other bits of information.
1. She knew the first quarter report was developed using the plant's flexible budget for manufacturing costs for 2016.
2. The production supervisor advised her that 73,000 units had been produced during the second quarter.
3. The production accountant provided her with the actual costs for the second quarter.

Instructions
Using the information provided, prepare a flexible manufacturing budget report.

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Favourable F First Quarter 2016 Bud Unfavourable U Difference Variable costs Indirect materials S106,000 our Maintenance Total variable costs 2 2 taxes Total fixed costs Total overhead $26,700 U Second Quarter 2016 Actual Variable costs Indirect materials Indirect labour Utilities Maintenance $103,860 67,750 43,700 63,600 Fixed costs Salaries Depreciation Property taxes Insurance Janitorial 112,000 53,500 7,500 3,700 15,500