Point, Inc. produces men's shirts. The following budgeted and actual amounts are for 2019: Cost Direct materials Direct labor Fixed overhead Budget at 2,500 units $65.000 70,000 35,000 Actual Amounts at 2,800 units $75,000 78,000 34,500 Prepare a performance report for Point, Inc. for the year. POINT, INC. Manufacturing Performance Budget Report For the Year Ended December 31, 2019 Actual Budget Differences Direct Materials $ $ $ $ Direct Labor Favorable Fixed Overhead Unfavorable Total Costs $ $ $