15 Brown Company produces aprons. The following budgeted and actual amounts are for next year: Cost Direct materials Direct labor Fixed overhead $120,000 150,000 65,000 Actual Amounts at 3,900 units $141,000 172,000 62,000 Instructions Prepare a performance report for Brown Company for the year Brown COMPANY Manufacturing Performance Budget Report at 3900 units Cost Per unit cost Difference (F/U) Direct materials Direct labor Fixed overhead Tota