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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

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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 $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.

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