Campbell Clothing produces men's ties. The following budgeted and actual amounts are for 2019: Actual Amounts at 5,800 Cost Budget at 5,000 Units 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. CAMPBELL CLOTHING Manufacturing Performance Budget Report For the Year Ended December 31, 2019 Budget Actual $ $ Differences Favorable (F) Unfavorable (U) Not Applicable (NA) v $ $