Cerium Inc. produces a variety of household cleaning products. Cerium's controller has developed standard costs for the following four overhead items:

Overhead Item	Total Fixed Cost	Variable Rate per Direct Labor Hour
Maintenance	$ 113,000	$0.20
Power		0.68
Indirect labor	140,000	3.70
Rent	35,000

Assume that actual production required 60,000 direct labor hours at standard. The actual overhead costs incurred were as follows:

Line Item Description	Amount
Maintenance	$126,800
Power	40,300
Indirect labor	361,400
Rent	35,000

Required:

Prepare a performance report for the period based on actual production. If an amount box does not require an entry, enter "0". Enter all values as a positive amount, including variances. If an amount is zero, enter "0" and choose "Not applicable", otherwise choose favorable or unfavorable from the drop down list.

Line Item Description	Actual	Budgeted*	Variance	Effect
Direct labor hours based on actual	fill in the blank 1	fill in the blank 2	fill in the blank 3	FavorableUnfavorableNot applicable
Overhead:
Maintenance	$fill in the blank 5	$fill in the blank 6	$fill in the blank 7	FavorableUnfavorableNot applicable
Power	fill in the blank 9	fill in the blank 10	fill in the blank 11	FavorableUnfavorableNot applicable
Indirect labor	fill in the blank 13	fill in the blank 14	fill in the blank 15	FavorableUnfavorableNot applicable
Rent	fill in the blank 17	fill in the blank 18	fill in the blank 19	FavorableUnfavorableNot applicable
Total overhead	$fill in the blank 21	$fill in the blank 22	$fill in the blank 23	FavorableUnfavorableNot applicable