Scafidi Company provided the following information for last year.

Master Budget	Actual Data
Budgeted production 4,400	4,200	units
Direct materials:
	1 kilograms @ 0.5 per kilogram	$6,800
Direct labour:
	0.4 hr. @ $16.00 per hour	30,500
VOH:
	0.4 hr. @ $2.70	4,200
FOH:
	Materials handling, $6,900	6,300
	Depreciation, $2,100	2,100

1. Calculate the budgeted amounts for each cost category listed above for the 4,400 budgeted units, then give the total below.

Direct materials Direct labour Variable overhead Fixed overhead: Materials handling Depreciation TotalScafidi Company Performance Report Actual Budgeted Variance Variance Type (F, U, N) Units produced Direct materials Direct labour Variable overhead Fixed overhead: Materials handling Depreciation Total