Sole Purpose Shoe Company is owned and operated by Sarah Charles. The company manufactures casual shoes, with manufacturing facilities in your state. Sarah began the business this year, and while she has a great deal of experience in manufacturing popular and comfortable shoes, she needs some help in evaluating her results for the year, and asks for your help.

Under normal conditions, Sarah spends $$8\mathrm{.}40$ per unit of materials, and it will take $3\mathrm{.}6$ units of material per pair of shoes. During July, Sole Purpose Shoe Company incurred actual direct materials costs of $$60,632$ for $6,890$ units of direct materials in the production of $2,175$ pairs of shoes.

Under normal conditions, Sarah pays her employees $$8\mathrm{.}50$ per hour, and it will take $2\mathrm{.}8$ hours of labor per pair of shoes. During August, Sole Purpose Shoe Company incurred actual direct labor costs of $$65,610$ for $7,290$ hours of direct labor in the production of $2,300$ pairs of shoes.

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 $$8\mathrm{.}20$ per unit and $8,100$ hours of labor at an hourly rate of $$8\mathrm{.}90$ per hour during the month. Actual factory overhead during September was $$23,400.$ When entering variances, use a negative number for a favorable cost variance, and a positive number for an unfavorable cost variance.