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The Current Designs staff has prepared the annual manufacturing budget for the rotomolded line based on an estimated annual production of 3.640 kayaks during 2020 . Each kayak will require 54 pounds of polyethylene powder and a finishing kit (rope, seat, hardware, etc.). The polyethylene powder used in these kayaks costs $1.00 per pound. and the finishing kits cost $220 each. Each kayak will use two kinds of labor-2 hours of type l labor from people who run the oven and trim the plastic, and 3 hours of work from type II workers who attach the hatches and seat and other hardware. The type l employees are paid $10 per hour, and the type II are paid $7 per hour. Manufacturing overhead is budgeted at $382,600 for 2020 , broken down as follows. During the first quarter, ended March 31,2020,960 units were actually produced with the following costs. Prepare the annual manufacturing budget for 2020 , assuming that 3,640 kayaks will be produced. (List variable costs before fured costs.) As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Soria Company for the month of October. As a result of this budget report, Joe was called into the president's office and congratulated on his fine sales performance. He was reprimanded, however, for allowing his costs to get out of control. Joe knew something was wrong with the performance report that he had been given. However, he was not sure what to do, and comes to you for advice. Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable