Point, Inc. produces men's shirts. The following budgeted and actual amounts are for 2019: Cost Budect at 3.000 units Actual Amounts at 2.800 units Direct materials $75,000 $75,000 Direct labor 87,000 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 det Actual Differences EDU Direct materials Direct labor Fixed overhead C Spart LG 35 P 709 " " 409 17 3F A 5 6 A 7 & 8 4 9 0 E R T Y 3 D F G H C > B N M K L P