At the start of 2021, the Vermillion Fine Food Company budgeted before-tax income as follows: Sales $ 616,000 Less: Material cost $ 112,000 Labor cost 246,400 Owner's salary 72,800 Rent 61,600 50.400 Depreciation Utilities Income before taxes 24,640 567,840 $48.160 Actual before tax income for 2021 was: Sales $ 739.200 Less: Material cost $ 145.600 Labor cost 319.200 Owner's salary 73,640 Rent 61,600 Depreciation 50,624 Utilities 23.520 674,184 Income before taxes $ 65,016 Donna Clark, the owner of the company, is pleased that sales were much higher than planned, but she also is concerned that expenses were $ 106,344 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 fored. (Round intermediate calculations to 6 decimal places, es 0.176501 and final answers to decimal places, es 45. List variable costs before fored costs Enter unfavorable variances using either a negative sign preceding the number eg.-45 or parentheses es (451) Flexible Budget Actual Difference Donna Clark, the owner of the company is pleased that sales were much higher than planned, but she also is concerned that expenses were $ 106,344 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 eg. (45)) Flexible Budget Actual Difference Sales Variable costs Material $ Labor Total variable costs Fixed costs Depreciation Owner's salary NA Utilities Rent Total fixed costs Total cost