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The polishing department was operated for 4,600 hours during April and incurred the following manufacturing overhead costs: Factory supplies $97,520 Indirect labor 136,160 Utilities (usage factor) 82,800 Utilities (base factor) 96,000 Patent royalties 280,416 Supervisory salaries 168,000 Depreciation on factory equipment 144,000 Factory taxes 56,000 Factory insurance 32,000 Total manufacturing overhead incurred $1,092,896 Using a flexible budgeting approach, prepare a performance report for the polishing department for April 2016, comparing actual overhead costs with budgeted overhead costs for 4,600 hours. Separate overhead costs into variable and fixed components and show the amounts of any variances between actual and budgeted amounts Do not use negative signs with your answers below. Do not round until your final answer. Round answers to nearest whole number, if applicable. Select either U for Unfavorable or F for Favorable using the drop down box next to each of your variance answers. Taylor Manufacturing Company Polishing Department Performance Report - Manufacturing Overhead For the Month Ended April 30, 2016 Actual Costs Budget (4,600 hours) Variances $ $ 97,520 136,160 82,800 280,416 596,896 92,000 139,860 x 62,560 271,400 x 565,800 x 5,520 U 3,680 F 20,260 X U 9,016 X U 31,096 x U [ cc Variable costs: Factory supplies Indirect labor Utilities Patent royalties Total variable overhead Fixed costs: Supervisory salaries Depreciation on equipment Factory taxes Factory insurance Utilities Total fixed overhead Total overhead costs 8,000 U 168,000 144,000 56,000 32,000 96,000 496,000 1,092,896 160,000 144,000 48,000 32,000 80,000 464,000 1,029,800 x $ 8,000 U 0 16,000U 16,000 U 63,096 x U $ $