2. Point, Inc. produces men's shirts. The following budgeted and actual amounts are for 2018: Budgeted Amounts at 2,500 units Actual Amounts at 2,900 units Cost Direct materials Direct labor Fixed overhead $55,000 $80,000 $30,000 $65,000 $83,000 $34,500 Prepare a responsibility report for Point, Inc. for the year. POINT, INC Manufacturing Performance Responsibility Report For the Year Ended December 31, 2018 Budget (2,900 units) Actual Differences Direct Materials Direct Labor Fixed Overhead Total costs $65,000 $83,000 $34,500