Performance Report Based on Budgeted and Actual Levels of Production Bowling Company budgeted the following amounts: Variable costs of production: Direct materials Direct labor 3 pounds @ $0.60 per pound 0.5 hr. @ $16.00 per hour 0.5 hr. @ $2.20 VOH FOH: Materials handling $6,200 Depreciation $2,600 At the end of the year, Bowling had the following actual costs for production of 3,800 units: Direct materials Direct labor $6,800 30,500 4,200 VOH FOH: Materials handling 6,300 Depreciation $2,600 Required: 1. Calculate the budgeted amounts for each cost category listed above for the 4,000 budgeted units. $