Harrison, Inc. produces packaged peanut butter cracker snacks that are sold in vending machines and had the following data available: Budget Actual $ 63,500 $ 66,200 Sales Less operating costs Sales salaries Advertising 4,800 9,700 5,200 8,900 Less production expenses Direct materials Direct labor Variable overhead Rent on equipment 4,160 8,960 13,900 5,300 4,925 9,375 12,400 4,900 Income from operations $ 16,680 $ 20,500 Required: A Complete the performance report: speculate on a possible cause for each variance (except for direct materials and direct labor) and then suggost a follow-up action for those varlancos