a) Marcia's Leather Knits makes and sells leather jackets. Prior to starting 2021, Marcia made flexible budgets for 900, 1,200, 1,500 sales volume levels. Given the following budget and actual data, complete the company's comprehensive performance report (assume static budget of 1,200 units and fixed expenses identical to flexible budget at the 1,500 unit level). Feel free to adjust the flex budget to actual production if you prefer to. 2021 Flexible Budget data Sales volume 1,500 Average sale price per jacket $500 Supervisor salary $80,000 Number of supervisors 2 Worker hourly rate $20 Materials per jacket $100 Labor hours required per jacket 8 Sales commission per jacket $50 Factory space rental $3,000 per month Retail space rental $2,500 per month Janitorial services $1,000 per month 2021 Actual data Sales revenue $694,200 Sales volume 1,390 Materials per jacket $96.15 Supervisor salaries $152,000 Worker wages $226,223 Sales commissions $70,500 Janitorial services $13,000 Factory space rental $36,000 Retail space rental $30,000 b) Make some conclusions about the company's performance. 

Discuss in detail what was done well and what could be improved in 2022.