Campbell Clothing produces men's ties. The following budgeted and actual amounts are for 2016:

Cost		Budget at 5,000 Units				Actual Amounts at 5,800 Units
Direct materials			$60,000				$71,000
Direct labor			75,000				86,500
Equipment depreciation			5,000				5,000
Indirect labor			7,500				8,600
Indirect materials			9,000				9,600
Rent and insurance			12,000				13,000

Prepare a performance budget report for Campbell Clothing for the year.