Point, Inc. produces men's shirts. The following budgeted and actual amounts are for 2019: Cost Budget at 3,000 units Actual Amounts at 2.800 units Direct materials Direct labor $75,000 87,000 $75,000 78,000 Fixed overhead 36,000 34,500 Instructions Prepare a performance report for Point, Inc. for the year. POINT, INC. Manufacturing Performance Budget Report For the Year Ended December 31, 2019 Budget Actual Differences F/U Direct materials Direct labor Fixed overhead Total costs