Western Manufacturing produces a single product. The original budget for April was based on expected production of 17,500 units; actual production for April was 16,600 units. The original budget and actual costs incurred for the manufacturing department follow:

Required:

Prepare an appropriate performance report for the manufacturing department.

Transcribed Image Text:

Original Budget $275,625 213,500 107,625 85,000 $681,750 Actual Costs Direct materials Direct labor Variable overhead Fixed overhead Total $270,750 206,750 97,625 86,250 $661,375