Beverage Products Company specializes in drinking glasses. The president asks the controller to prepare a performance report for April. The following report was handed to her a few days later:

Assume that the company produced 45,560 units in April and that all fixed costs remained constant. Prepare a revised performance report similar to the one above, using actual production in units as a basis for the budget column. Don't forget to compute differences and determine them as "favorable" or "unfavorable".