Problem #2 Expected manufacturing costs for Johnson Street Manufacturing for June are as follows: Variable Costs per Unit Direct material $7.00 Direct labor 3.50 Variable overhead 1.80 Fixed Costs per Month Supervisory salaries $17,000 Factory depreciation 4,500 Other factory costs 3,100 During June, the company produced 13,000 units and incurred the following costs: Total Variable Costs Direct material $112,500 Direct labor 36,000 Variable overhead 23,000 Total Fixed Costs For The Month Supervisory salaries $16,100 Factory depreciation 4,700 Other factory costs 3,200 Prepare a performance report for Johnson Street Manufacturing for June