Patrick Company manufactures a single product. The original budget for April was based on expected production of 12.000 units actual production for April was 10,600 units. The original budget an actual costs for the manufacturing department are shown below:

( 10 points ) Patrick Company manufactures a single product . The original budget for April was based on expected production of 12000 units ; actual production for April was 10.600 units . The original budget and actual costs for the manufacturing department are shown below Original Flexed Actual Variance Favorable or Unfavorable Budge Budge Costs Write either 12000 Units10.600 Units ForU Direct Materials 96000 90.500 Direct Labor 0.400 48 400 Variable Overhead 42 000 8.700 Fixed Overhead 84000 82000 Total 272 400 $259 600 Prepare an appropriate performance report for the manufacturing department