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Bennett Company's budgeted prices for direct materials, direct manufacturing labour, and direct marketing (distribution) labour per attach case are $40,$10, and $11, respectively. The president is pleased with the following performance report: Actual output was 9,600 attach cases. Assume all three direct-cost items above are variable costs. Requirement Is the president's pleasure justified? Prepare a revised performance report that uses a flexible budget and a static budget. \begin{tabular}{lccc} & ActualResults & Flexible-BudgetVariance & FlexibleBudget \\ \hline Output units \\ Direct materials \\ Direct manufacturing \\ labour \\ Direct marketing labour \\ Total direct costs \end{tabular} Is the president's pleasure justified? The existing performance report is a analysis, based on a static budget. It makes for changes in output levels. The existing performance report shows a total direct cost variance of: The revised performance report reveals that this variance is due to the in output units from the amount budgeted. The president should analyze the for each cost category to assist in identifying the causes