help! What would i put or say in the key essay answer at the bottom?

im guessing you explain the answer

GENIE IN A BOTTLE COMPANY Manufacturing Cost Budget For the Month Ended July 31 Cost per Batches of 100 Standard Cost at Planned Batch of 100 Volume (400,000 bottles) X 12 13 14 a. 15 16 17 18 19 20 21 22 23 24 25 26 27 28 b. 29 30 31 32 Manufacturing costs Direct labor Direct materials Factory overhond Total 4,000 4,000 4.000 $2.00 $9.10 $0.55 $ 8,000 36 400 2,200 S 46,600 GENIE IN A BOTTLE COMPANY Manufacturing Costs-Budget Performance Report For the Month Ended July 31 Actual Costs Cost Variance (Favorable) Unfavorable 33 34 35 36 37 38 39 40 41 5 Standard Cost at Actual Volume (406,000 bottles) Baches Curler 100 * Batch 100 4,060 $2.00 $ 4,060 $9.10 4,060 $0.55 Manufacturing costs: Direct labor Direct materials Factory overhead Total $ 7540 35,750 2.680 $ 45,970 8,120 36,946 2233 47,209 (580) (1196) 447 1.329) $ Key essay answer here) 42 43 44 45 46 47 48 49 50 51 52 53 Ex. 23-3