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O?Malley Company?s budgeted prices for direct materials, direct manufacturing labor, and direct marketing (distribution) labor per attach case are $40, $8, and $12 respectively. The CFO is pleased with the following performance report: Actual output was 8,800 kegs. Assume all three direct-cost items shown are variable costs. It the CFO?s pleasure justified? Required (In Professional Format) Prepare a revised performance report that uses a flexible budget and static budget