Blurt Company's budget for the month just ended called for producing and selling 5,000 units at

$8 each. Actual unit produced and sold were 5,200, yielding revenue of $ 42,120. Variable costs

were budgeted at $3 per unit and fixed costs were budgeted at $2 per unit. Actual variable costs

were $3.30 and fixed costs were $ 12,000.

Required:

a) Prepare performance report for the current month's operation.

b) Write short memo analyzing the current month's performance.