3. Company Management is interested in reviewing the May 2014 performance report for Cost Center 7-11. Prepare a brief performance report utilizing the following information for Cost Center 7-11. Line items should be broken out between direct materials, direct labor, variable overhead, and fixed overhead. Actual Results Flexible Budget Master Budget Ground coffee $350 $200 $270 Flavored syrups 300 320 300 Milk 550 500 650 Servers' wages 500 2,800 2,600 Supervisor's salary 500 500 500 Espresso machine repair 80 220 250