Connor Company's budgeted prices for direct materials, direct manufacturing labor, and direct marketing (distribution) labor per attach case are $43,$10, and $15, respectively. The president is pleased with the following performance report: (Click the icon to view the performance report.) Actual output was 9,600 attach cases. Assume all three direct-cost items above are variable costs. Requirement Is the president's pleasure justified? Prepare a revised performance report that uses a flexible budget and a static budget. Data table