Performance Report Bowling Company provided the following information for last year. Master Budget Actual Data Budgeted production 4,000 3,800 units Direct materials: 3 pounds @ $0.60 per pound $6,800 Direct labor: 0.5 hr. $16.00 per hour 30,500 VOH: 0.5 hr. @ $2.20 4,200 FOH: Materials handling, $6,200 6,300 Depreciation, $2,600 2,600