Whispering Winds Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2022. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours. Rate per Direct Labor Hour Annual Fixed Costs Variable costs Indirect labor $0.42 Supervision $44.160 Indirect materials 0.53 Depreciation 18,960 Factory utilities 0:31 Insurance 16,560 Factory repairs 0.21 Rent 27,720 The master overhead budget was prepared in the expectation that 475.300 direct labor hours will be worked during the year in June, 45,300 direct labor hours were worked At that level of activity, actual costs were as shown below. Variable per direct labor hour indirect labor $0.44, indirect materials $0.52, factory utilities 50.34, and factory repairs $0.25 Fived same as budgeted (b) Prepare a budget report for June comparing actual results with budget data based on the flexible budget. (List variable costs before fixed costs) WHISPERING WINDS COMPANY Ironing Department Manufacturing Overhead Flexible Budget Report Difference Favorable Unfavorable Neither Favorable nor Unfavorable Actual Costs Budget