How can more informative production performance report for June assist in the evaluation of Ken's division?

Bookcase Production Performance Report Spitzer Specialty Furniture For the Month Ended June 30 Actual Budget Variance Units Sales Revenue $161,000 $137,500 $ 23,500 F Variable production expenses: Direct material 23,100 20,000 3,100 U Direct labor 18,300 15,000 3,300 U Overhead 60,200 51,250 8,950 U Fixed production expenses: Indirect labor 9,400 6,000 3,400 U Depreciation 5,500 5.500 Taxes 2,400 2,300 100 U Insurance 4,500 4,500 Administrative expense 12,000 9,000 3,000 U Marketing expense 8,300 7,000 1,300 U Research & development 6,000 4,500 1,500 U Operating income 39 11,300 $ 12,450 ($ 1,150 U)