The cost accountant for Upload Games Company prepared the following monthly performance report relating to the packaging department.

	Budgeted Production (10,000 Units)			Actual Production (11,000 Units)
							Variances
							Favorable		Unfavorable
Direct materials used	$	310,000		$	320,000				$	10,000
Direct labor		110,000			115,000					5,000
Variable manufacturing overhead		20,000			21,500					1,500
Fixed manufacturing overhead		150,000			149,200		$	800

Prepare a revised performance report in which the variances are computed by comparing the actual costs incurred with estimated costs using a flexible budget for 11,000 units of production.