Sarah has learned a lot from you over the past two months, and has compiled the following data for Sole Purpose Shoe Company for September using the techniques you taught her. She would like your help in preparing a Budget Performance Report for September. The company produced 3,000 pairs of shoes that required 10,500 units of material purchased at $8.20 per unit and 8,100 hours of labor at an hourly rate of $8.90 per hour during the month. Actual overhead during September was $25,200. Use the data in the table below to prepare the Budget Performance Report for Sole Purpose Shoe Company for September. Sarah has learned a lot from you over the past two months, and has compiled the following data for Sole Purpose Shoe Company for September using the techniques you taught her. She would like your help in preparing a Budget Performance Report for September. The company produced 3,000 pairs of shoes that required 10,500 units of material purchased at $8.20 per unit and 8,100 hours of labor at an hourly rate of $8.90 per hour during the month. Actual overhead during September was $25,200. Use the data in the table below to prepare the Budget Performance Report for Sole Purpose Shoe Company for September

Manufacturing Costs Standard Price Standard Quantity Standard Cost Per Unit

Direct materials $8.40 per unit 3.6 units per pair $30.24

Direct labor $8.50 per hour 2.8 hours per pair 23.80

Overhead $2.80 per hour 2.8 hours per pair 7.84

Total $61.88

Manufacturing Costs	Actual Costs	Standard Cost at Actual Volume	Cost Variance - (Favorable)/ Unfavorable
Direct materials	?	?	?
Direct labor	?	?	?
Factory overhead	?	?	?
5Total manufacturing costs	?