Rock Company has been using a static budgeting for reporting their annual results. They have budgeted the following costs for the month for 40,000 machine hours: Total Budgeted variable costs: Indirect labour Indirect materials Maintenance & Utilities $ 20,000 $ 60,000 $ 16,000 Total Budgeted fixed overhead costs per month are: Supervision Property taxes Depreciation Required: 555 4,000 $ 1,000 $ 9,000 Prepare a flexible budget report by completing the table below, assuming that the company used 44,000 machine hours during August. Actual results have been provided below. Input your response in the correct box. Also indicate if the differences in the variance are Favourble (F) or Unfavourable (U) or Not Applicable (N/A) Manufacturing Overhead Budget Report (Flexible) For the Month Ended August 31, 2020 Budget Actual Difference For U Machine Hours ??? 44,000 Variable overhead costs Indirect Labour A $24,000 Indirect Materials B $67,500 Maintenance & Utilities C $12,000 Total variable costs 105,600 103,500 Fixed overhead costs Supervision D 4,400 Property Taxes E 1,200 Depreciation E 9.000 Total fixed costs 16,000 14,600 Total costs $96,600 $93,000