Performance Report Based on Actual Production

Hajiey Inc. produces a variety of household cleaning products. Hajiey's controller has developed standard costs for the following four

overhead items:

Next year, Hajiey expects production to require $90,000$ direct labour hours.

Assume that actual production required $106,000$ direct labour hours at standard. The actual overhead costs incurred were as follows:

Required: Required:

Prepare a performance report for the period based on actual production. In the variance type column, type $"$F$"$ for favourable and $"$U$"$ for

unfavourable. If the variance is zero, enter $("$O$")$ in the variance amount column and $"$N$"$ for neither in the variance type column. $($Note: Be

sure to use capital letters.$)$

Hajiey Inc.

Performance Report