Instructions 1. Use the information 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