Point, Inc. produces men's shirts. The following budgeted and actual amounts are for 2016: Budget at 2,500 Actual Amounts at 2,800 units $75,000 78,000 34,500 Cost Direct materials Direct labor Fixed overhead units $65,000 70,000 35,000 Prepare a performance report for Point, Inc. for the year POINT, INC. Manufacturing Performance Budget Report For the Year Ended December 31, 2016 Actual Differences Budget Direct Materials Direct Labor Fixed Overhead Total Costs