Cullumber, Inc. produces men's shirts. The following budgeted and actual amounts are for 2022: Cost Direct materials Budget at 2,640 units Actual Amounts at 2,940 units $66,000 Direct labor 71,280 Fixed overhead 38,900 $76,250 78.500 38.100 Prepare a performance report for Cullumber, Inc. for the year. Budget CULLUMBER, INC. Manufacturing Performance Budget Report For the Year Ended December 31, 2022 Actual Direct Materials Direct Labor Differences