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 2,500 pairs of shoes that required 8,750 units of material purchased at $8.20 per unit and 6,750 hours of labor at an hourly rate of $8.90 per hour during the month. Actual factory overhead during September was $20,250. When entering variances, use a negative number for a favorable cost variance, and a positive number for an unfavorable cost variance.

Use the data in the following table 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	3.60 units per pair	$30.24
Direct labor	$8.50 per hour	2.80 hours per pair	23.80
Factory overhead	$2.70 per hour	2.80 hours per pair	7.56
Total standard cost per pair			$61.60

Sole Purpose Shoe Company Budget Performance Report For the Month Ended September 30
Manufacturing Costs	Actual Costs	Standard Cost at Actual Volume	Cost Variance - (Favorable) Unfavorable
Direct materials	$fill in the blank 6a287407bfd6f93_1	$fill in the blank 6a287407bfd6f93_2	$fill in the blank 6a287407bfd6f93_3
Direct labor	fill in the blank 6a287407bfd6f93_4	fill in the blank 6a287407bfd6f93_5	fill in the blank 6a287407bfd6f93_6
Factory overhead	fill in the blank 6a287407bfd6f93_7	fill in the blank 6a287407bfd6f93_8	fill in the blank 6a287407bfd6f93_9
Total manufacturing costs	$fill in the blank 6a287407bfd6f93_10	$fill in the blank 6a287407bfd6f93_11	$fill in the blank 6a287407bfd6f93_12