At the start of 2021, the Oak Ridge Fine Food Company budgeted before-tax income as follows: Sales $572,000 Less: Material cost Labor cost Owner's salary Rent Depreciation Utilities Income before taxes $104,000 228,800 67,600 57,200 46.800 22,880 527.280 $44,720 Actual before tax income for 2021 was: $686,400 Sales Less: Material cost Labor cost Owner's salary Rent Depreciation Utilities Income before taxes $135,200 296,400 68,380 57,200 47,008 21,840 626,028 $60,372 Karen White, the owner of the company is pleased that sales were much higher than planned, but she also is concerned that expenses were $98,748 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, eg. 0.176501 and final answers to decimal places, eg. 45. List variable costs before fixed costs. Enter unfavorable variances using either a negative sign preceding the number eg.-45 or parentheses es. (451) Flexible Budget Actual Difference $ $ needing attention. Assume that material and lal calculations to 6 decimal places, eg. 0.176501 an unfavorable variances using either a negative sign Flexible Bu $ $ Labor Variable costs Total fixed costs Sales Depreciation Owner's salary Rent Utilities Total variable costs Material Total cost Fixed costs : y