the cost accountant for Upload Games Company prepared the following monthly pertormance report relating to thie packaging department. Budgeted Actual Variances Production Production (10,000 Units) (11,000 Units) Favorable Unfavorable $ 10,008 5,000 1,5e9 310,800320,e00 Direct materials used Direct labor Variable manufacturing overhead Fixed manufacturing overhead 118,00 28,000 158,800 115,800 21,500 149,200 $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 UPLOAD GAMES COMPANY Performance Report-Packaging Department For the Current Month Variances 11,000 Units Flexible Favorable Unfavorable Actual Manufacturing costs Total manufacturing costs