Help preparing a performance report

At the start of 2021, the Clinton Fine Food Company budgeted before-tax income as follov Sales $ 704,000 Less: Material cost $ 128,000 Labor cost 281,600 Owner's salary 83,200 Rent 70,400 Depreciation 57,600 Utilities 28,160 648,960 Income before taxes $ 55,040 Actual before tax income for 2021 was: Sales $ 844,800 $ 166,400 364,800 84.160 Less: Material cost Labor cost Owner's salary Rent Depreciation Utilities Income before taxes 70,400 57,856 26,880 770.496 $ 74,304 Debra King, the owner of the company, is pleased that sales were much higher than planned, but she also is concerned that expenses were $ 121,536 higher than the amounts she budgeted. Prepare a performance report that will help her focus on areas needing attention. Assume that material and labor are variable costs and the remaining costs are fixed (Round intermediate calculations to 6 decimal places, es. 0.176501 and final answers to decimal places, es. 45. List variable costs before fixed costs. Enter unfavorable variances using either a negative sign preceding the number ex. 45 or parentheses es (451) Actual Difference Flexible Budget $ $