Exercise 11-42 Activity-Based Performance Report

Inchon produced 312,000 units last year. The information on the actual costs and budgeted costs at actual production of four activities follows.

Activity Actual Cost Budgeted Cost for Actual Production

Maintenance	$179,600	$176,700
Machining	90,500	89,800
Setting up	119,500	121,000
Purchasing	75,750	74,600

Required:

Prepare an activity-based performance report for the four activities for the past year.