Performance Report Scafidi Company provided the following information for last year. Master Budget Actual Data Budgeted production 4,500 4,300 units Direct materials: 9 kilograms @ 0.4 per kilogram $6,800 Direct labour: 0.5 hr. @ $15.00 per hour 30,500 VOH: 0.5 hr. @ $2.60 4,200 FOH: Materials handling, $6,200 6,300 Depreciation, $2,000 2,000 Required: 1. Calculate the budgeted amounts for each cost category listed above for the 4,500 budgeted units, then give the total below. Direct materials Direct labour $ Variable overhead Fixed overhead: lll lll Materials handling Depreciation Total 2. Prepare a performance report using a budget based on expected production. In the variance type column, type "F" for favourable and "U" for unfavourable. If the variance is zero, enter ("0") in the variance amount column and "N" for neither in the variance type column. (Note: Be sure to use capital letters.) Scafidi Company Performance Report Actual Budgeted Variance Variance Type (F, U, N) Units produced Direct materials $ Direct labour Variable overhead Fixed overhead: Materials handling Depreciation 000 Total