Pomona Sprout Products Inc. produces a number of products, including handmade large fiberglass planters for outdoor displays. The firm, which began operations at the beginning of the current year, uses a standard cost system. The standard costs for one large planter are provided below: Direct Materials (3kg @ C$ 8.00 per kg) C$ 24.00 Direct labor (2hrs @ C$ 15.00 per hr) C$ 30.00 Variable Overhead C$ 24.00 Fixed Overhead C$ 6.00 Standard Cost per unit C$ 84.00 The C$6.00 fixed overhead rate is based on total budgeted fixed overhead costs of C$18,000 and estimated sales of 3,000 units. There were no changes in any inventory account during the period. The company produced and sold 3,100 units at the following costs: Direct Materials (9,000 kg) C$ 81,270 Direct labor (6,000 hrs) C$ 78,000 Variable Overhead C$ 76,000 Fixed Overhead C$ 16,500 Total production costs incurred C$ 251,770 Prepare a complete performance report for the current year that includes the planning budget and flexible budget