Performance Report Based on Budgeted and Actual Levels of Production

Bowling Company budgeted the following amounts:

Variable costs of production:Direct materials3 pounds @ $0.60 per pound

Direct labor0.5 hr. @ $16.00 per hour

VOH0.5 hr. @ $2.20

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 $6,800

Direct labor 30,500

VOH 4,200

FOH:Materials handling 6,300

Depreciation $2,600

Required:

2. Can you please help me identify what the actual versus budgeted units would be if comparing to 4000 units and what, if any, is the variance. I am not understanding. performance report using a budget based on expected production of 4,000 units. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number and if there is no entries enter "0" then select for "Not applicable".