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.

UPLOAD GAMES COMPANY Performance ReportPackaging Department For the Current Month
	11,000 Units		Variances
	Flexible Budget	Actual	Favorable	Unfavorable
Manufacturing costs:
Total manufacturing costs
sheet is drawn here