At the beginning of the Christmas season, Candy Cane Company estimated that sales would be 50,000 boxes of chocolate. Actual sales totaled 70,000 boxes of chocolate. The product manager expected a large bonus based upon the additional income that a 40% increase in sales would provide. Imagine her surprise upon seeing the following report. The company's owner is very upset charging that the product manager did such a poor job of controlling costs. Prepare a performance report that can be used to evaluate the owner's charge that the product manager did a poor job of controlling costs. Be sure to label variances as favorable or unfavorable. Is the owner justified in charging the manager with poor cost control? Why or why not