ACTIVITY-BASED PERFORMANCE REPORT Cohlmia Company produced 32,000 units last year. The information on the actual costs and budgeted costs at actual production of four activities is provided below.

Activity Actual Cost Budgeted Cost for Actual Production Maintenance $187,300 $190,000 Machining 204,000 205,000 Setting up 114,000 112,500 Purchasing 135,300 135,000 Required:

Prepare an activity-based performance report for the four activities for the past year.

Exercise