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

Sales					$550,000
Less:
	Material cost		$100,000
	Labor cost		220,000
	Owners salary		65,000
	Rent		55,000
	Depreciation		45,000
	Utilities		22,000		507,000
Income before taxes					$43,000

Actual before tax income for 2021 was:

Sales					$660,000
Less:
	Material cost		$130,000
	Labor cost		285,000
	Owners salary		65,750
	Rent		55,000
	Depreciation		45,200
	Utilities		21,000		601,950
Income before taxes					$58,050

Florence Roden, the owner of the company, is pleased that sales were much higher than planned, but she also is concerned that expenses were $94,950 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).)