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%E7-22 (similar to) Question Help Harvin Company's budgeted prices for direct materials, direct manufacturing labor, and direct marketing (distribution) labor per attach case are $41, $10, and $10, respectively. The president is pleased with the following performance report: Click the icon to view the performance report.) Actual output was 9,100 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. 9,100 0 $ 394,000 $ Output units Direct materials Direct manufacturing labor Direct marketing labor 20,900 U 11,600U 3,000 U 35,500 9,100 $ 373,100 91,000 91,000 $ 555,100 94,000 590,600 $ $ Total direct costs Choose from any list or enter any number in the input fields and then click Check Answer. Data Table - X Direct materials Direct manufacturing labor Direct marketing (distribution) labor Actual Costs Static Budget 394,000 $ 430,500 $ 102,600 105,000 94,000 105,000 Variance 36,500 F 2,400 F 11,000 F Print Done