Nando Cafe Performance Report For the month ended 31 December Actual Budgeted 9 ton 8.5 ton Variance Variance % Coffee beans sold Sales revenue Less Expenses: Direct raw materials Direct labour Utilities Plant rental Fixed manufacturing overhead Variable manufacturing overhead Insurance Depreciation Total expenses Net operating income $24,500 $18,000 $6,000 $5,000 $6,000 $4,500 $3,000 $3,500 $24,000 $18,000 $5,500 $5,000 $6,000 $4,000 $3,000 $3,500 There was no work in process inventory and all finished goods were sold. Each ton of coffee beans is sold at $13,000. Requirements a) Compute the budgeted and actual sales revenue for December. b) Prepare a performance report for Nando Caf on the data above