Read through the information below and answer the questions that follow.

Beta Plc is a manufacturer of electrical components which has contracts to supply several major engineering contractors. The company's objectives include the aim of operating profitably overall, although the Directors accept that the results of individual products will vary according to the competitiveness of markets. Targets are therefore set for each individual product and market.

Beta operates twelve monthly budget periods for management control purposes. Set out below is a part of the master budget for Product ZB6 for Period 8. This budget is based on the normal annual operating capacity of 9,000 units evenly distributed over the year. Product ZB6 was introduced a number of years ago and although the Sales Director is exploring new markets for its sale it is now seen by the Marketing Director as a 'cash cow'.

Budget for Period 8: Product ZB6
	Cost	Per unit	Total
Selling price		150
Direct materials	2 per kg	3kg
Direct labour	15 per hour	90 minutes
Variable machine costs	4 per hour	60 minutes
Fixed overheads			22,500

Results for Period 8: Product ZB6
Sales		770 units	118,800
Direct materials		3,010kg	5,300
Direct labour		1,080 hours	15,600
Variable machine costs			2,700
Variable costs			23,600
Contribution			95,200
Fixed overheads			26,000
Operating profit			69,200

a. Make an overall budget production statement that shows both the original and the flexed budget for Product ZB6 for Period 8. Your performance report should follow the format set out below.