1. Use the information in the data tab to create the following reports. For each report you will include all cost (direct materials, direct labor, and manufacturing overhead) and the costs will be broken down by behavior (fixed costs and variable costs). a. Manufacturing budget (static) for 2020 , assuming the 4,000 budgeted kayaks will be produced. b. Flexible manufacturing budget for the first quarter ended March 31, 2020. Assume activity levels of 900,1,000, and 1,050. (Remember the static budget is for 1 year, but the flexible budget is only for 3 months) c. Manufacturing responsibility report for the quarter ended March 31,2020 , when 1,050 kayaks were made. 4 B 0 D Current Designs Rotomolded Line Kayaks budgeted for production in 2021 4,000 Quarters in 2020 Manufacturing overhead budget for 2020 Variable costs Indireot materials Manutacturing supplies Maintenance and utilities Total variable costs $40,00053,80088,000$181,800$90,00014,400109,800$214,200$396,000 Budgeted unit costs 15202122Polyethylenepowder-perpoundFinishingkirs-eachTypellabor-perhourTypellabor-perhour$$$$1.51701512 23 24 Budgeted labor usage 25 Typellabor-hours 26 Typelllabot-hours 27 20 Polyethylene powder required perkayak-pound 54 29 Finishing kits required perkayak - kit 30 31 Kayaks produced in the first quarter 1,050 32 35. Costs incurred in first quarter