Gudget Performance Report Lanier Bottie Company manufactures plastic two-lter bottes for the beverage industry. The cost standards per-100 two-liter bottles are as follows: At the beginning of January, Lanier Bottle's management planned to produce 3,500,000 botties. The actual number of botties aroduced for January was 3,600,000 bott The actual costs for January of the cument year were as follows: a. Prepare the January manufacturing standard cost budget (direct laboc, direct materiais, and factory averinead) for Lanier Bottle, assuming planned production