Oriole, Inc. produces men's shirts. The following budgeted and actual amounts are for 2022: Cost Direct materials Direct labor Budget at 2,550 units $66,300 Actual Amounts at 2,850 units $76,250 71,400 79,250 Fixed overhead 35,750 35,200 Denn norformance annet forrinte in for the vear ORIOLE, INC. Manufacturing Performance Budget Report For the Year Ended December 31, 2022 Actual Budget Differences Direct Materials s $ $ Direct Labor > Fixed Overhead Total Costs $ $ $