C 300 A 0 Vistana Sdn Bhd uses flexible budgeting principle in its managerial performance appraisal. The newly appointed management accountant has prepared the following performance report for the month of June 2019: Budget Actual results Variances Units produced and sold 3,000 units 3,200 units 200 F Costs: Materials 15,500 16,500 1,000 A Wages 18,100 18,000 100 F Supervision 7,800 8,100 Inspection 5,600 5,400 200 F Rental 3,300 3,300 Utilities 1,800 1,700 100 F Total 52,100 53,000 900 A Additional information relating to the budgeted figures: 1. Materials and wages are semi-variable costs. Unit variable cost of materials and wages are RM4.50 and RM3.70 respectively. 2. 60% of supervision costs are fixed costs. 3. Three-quarters of inspection costs vary directly with units produced. 4. Rental and utilities are all fixed costs. Required: Prepare a revised performance report for June 2019