SE 4. Complete the following performance report for cost center C for the month ended December 31:

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Actual Flexible Results Variance Budget Variance Master Budget Units produced 80 (20) U 100 Center costs Direct materials $ 84 $? $ 80 $ ? $100 Direct labor 150 2 40 (F) 200 Variable overhead P 20(U) 240 ? 300 Fixed overhead 270 250 ? 250 Total cost S? $34 (U) $ ? $120 (F) $850 Performance measures Defect-free units to total produced 80% N/A N/A 90% Average throughput time per unit 11 minutes N/A N/A 10 minutes