The expected manufacturing costs for Matu Manufacturing Company are as follows: Variable Costs Per Unit Direct material $7.00 / unit Direct labor 3.50 / unit Variable overhead 1.80 / unit Fixed Costs Per Month Supervisory salaries Factory depreciation Other factory costs $17,000 9,500 3,100 During the period, Matu Manufacturing produced 13,000 units and incurred the following costs: Total Variable Costs Direct material Direct labor Variable overhead $112,500 35.000 23,000 Total Fixed Costs For The Month Supervisory salaries $16,100 Factory depreciation Other factory costs 4.700 3,200 Required: Using a good format, prepare a performance report for Matu Manufacturing Company, clearly showing the flexible budget, the actual and the variances