i Data Table Zoom Sports Manufacturing Company-Golf Apparel Subunit Monthly Performance Report For the Month Variance Product Actua Budgeted Variance Percentage Direct materials Direct labor Indirect labor Utilities Depreciation Repairs and maintenance Total Be sure to indicate whether each variance is favorable (F) or unfavorable (U) $ 21,480 S 20,000 17,500 24,000 10,000 21,800 5,000 S 103,215 S 98,300 16,660 28,140 10,940 21,800 4,195