pleased with the following performance report:

$($Click the icon to view the 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.

Actual

Results

Output units

Direct materials

Direct manufacturing labor

Direct marketing labor

Total direct costs

Data table