At the start of 2021, the Ceradyne Fine Food Company budgeted before-tax income as follows:

Sales					$715,000
Less:
	Material cost		$130,000
	Labor cost		286,000
	Owners salary		84,500
	Rent		71,500
	Depreciation		58,500
	Utilities		28,600		659,100
Income before taxes					$55,900

Actual before tax income for 2021 was:

Sales					$858,000
Less:
	Material cost		$166,400
	Labor cost		364,800
	Owners salary		85,475
	Rent		71,500
	Depreciation		58,760
	Utilities		27,300		774,235
Income before taxes					$83,765

Lisa Anderson, the owner of the company, is pleased that sales were much higher than planned, but she also is concerned that expenses were $123,435 higher than the amounts she budgeted. Prepare a performance report that will help her focus on areas needing attention. Assume that material and labor are variable costs and the remaining costs are fixed. (Round intermediate calculations to 6 decimal places, e.g. 0.176501 and final answers to 0 decimal places, e.g. 45. List variable costs before fixed costs. Enter unfavorable variances using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Please help me fill out the below format - Please show work so that I can practice the process. Thanks!!

Flexible Budget Actual Difference $ $ $ $ $ $ $ $ $ $ $