The first column has 16 boxes

budget column has 14 boxes

Actual Cots column has 14 boxes

Difference and Favorable, Unfavorable, Neither Favorable nor Unfavorable column has 13 boxes

Ayayal Company estimates that 372,000 direct labor hours will be worked during the coming year, 2022, in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year. Fixed Overhead Costs Variable Overhead Costs Supervision $119,040 Indirect labor $156,240 Depreciation 89,280 Indirect materials 111,600 Insurance 37,200 Repairs 85,560 Rent 29,760 Utilities 89,280 Property taxes 22,320 Lubricants 22,320) $297,600 $465,000 It is estimated that direct labor hours worked each month will range from 32.600 to 46,400 hours SUPP