Breyzo Manufactures a variety of products, depending on the demand of the product throughout the year. The following budgeted data is available for November and December 2020. Cost budget for production level of 15 000 units for the abovementioned months. Item 15 000 units Budgeted cost Direct material R 75 000 Direct labour R150 000 Manufacturing overheads R120 000 Marketing R 20 000 Depreciation R 30 000 Total cost R550 000 Production has decreased in January 2021 due to the demand for the lava lamps being very low. This has been one of the lowest production levels since 2016 Due to low demand of lava lamps the actual level of production was 12 000 units and the actual costs were as follows: Direct Material R55 000 Direct Labour R125 000 R95 000 Manufacturing Overheads Marketing Costs Depreciation R20 000 R30 000 REQUIRED: Prepare the following: Performance report for Creative Designs for January 2021 Performance report based on 12 000 units ActualBudgeted Direct material R55R 000 Direct labour R125R 000 Manufacturing R95R overheads 000 Marketing Costs R20R 000 Depreciation R30R 000