The following is the budget and actual results of one division Profiterol Incorporated.

 a. Complete the Performance Report by copying and completing the below chart in the answer area. 

PROFITEROL INCORPORATED Division A Performance Report For the Month Ended August 31, 2018
	Budget at 31,000 hrs	Actual at 31,000 hrs	Difference	F or U
Variable overhead costs:
Indirect labour	$15,500	$14,800	1)	2)
Indirect materials	46,500	44,000	3)	4)
Maintenance	12,400	12,000	5)	6)
Utilities	6,200	6,500	7)	8)
Total variable costs	$80,600	$77,300	9)	10)
Fixed overhead costs:
Supervision	$4,000	$4,200	11)	12)
Insurance	2,000	2,100	13)	13)
Property taxes	1,000	800	15)	14)
Depreciation	9,000	8,600	17)	16)
Total fixed costs	$16,000	$15,700	19)	18)
20Total costs	$96,600	$93,000	21)	20)

b)

 b. The manager responsible for this division has no control over fixed costs (they are allocated based on a formula determined by top management). What is your opinion on the managers performance? Are there areas that need improvements? If so, which area(s)? (3 marks)