Chapter 15 Homework:

Patrick Company manufactures a single product. The original budget for April was based on expected production of 12,000 units; actual production for April was 10,600 units. The original budget and actual costs for the manufacturing department are shown below:

	Original	Actual
	Budget	Costs
Direct Materials	$96,000	$90,500
Direct Labor	50,400	48,400
Variable Overhead	42,000	38,700
Fixed Overhead	84,000	82,000
Total	$272,400	$259,600

Prepare an appropriate performance report for the manufacturing department.