Expected manufacturing costs for Imperial Data Devices are as follows:

Variable Costs				Fixed Costs per Month
Direct material		$8.00/unit		Supervisory salaries		$24,000
Direct labor		3.40/unit		Factory depreciation		10,900
Variable overhead		1.90/unit		Other factory costs		5,000

During the period, Imperial produced 12,950 units and incurred the following costs:

Variable Costs				Fixed Costs per Month
Direct material		$101,000		Supervisory salaries		$23,790
Direct labor		48,970		Factory depreciation		9,770
Variable overhead		24,215		Other factory costs		5,320

Prepare a performance report for Imperial Data Devices

Flexible Budget

Actual

Difference