Flexible Budget In an attempt to improve budgeting, the controller for Engersol, Inc., has developed a flexible budget for overhead costs. Engersol, Inc., makes two types of products, commercial floor cleaners and household floor cleaners. The company expects to produce 300,000 units of the commercial cleaner and 120,000 units of the household cleaner during the coming year. The commercial cleaner requires 0.04 direct labor hour per unit, and the household cleaner requires 0.06. The controller has developed the following cost formulas for each of the four overhead items: Maintenance Power Indirect labor Rent Cost Formula $34,300+ $1.25 DLH $0.50 DLH $68,500+ $2.30 DLH $31,100 At the end of the year, Engersol, Inc., actually produced 310,000 units of the commercial cleaner and 115,000 of the deluxe model. The actual overhead costs incurred were: Maintenance $ 57,200 Power 9,710 Indirect labor 117,140 Rent 31,100 Required: Prepare a performance report for the period. If there is no variance, enter "0" for the amount and select "NA" in the last column. Engersol, Inc. Performance Report For the Year Ended December 31 Actual DLH for units produced Production costs: Maintenance Power Indirect labor Rent Total Budget Variance NA Favorable Unfavorable Unfavorable 31,100 31,100 0 NA Unfavorable