The May 2018 revenue and cost information for Hartford Outfitters, Inc. follows: (Click the icon to view the revenue and cost information.) Prepare a standard cost income statement for management through gross profit. Report all standard cast variances for management's use. Has management done a good or poor job of controlling costs? Explain. (Use a minus signar parentheses to enter any contra expenses. Enter all other amounts as positive numbers.) Hartford Outfitters, Inc. Standard Cost Income Statement For the Month Ended May 31, 2018 A Data Table Sales Revenue (at standard) Cast of Goods Sold (at standard) Direct Materials Cost Variance Direct Materials Efficiency Variance Direct Labor Cost Variance Direct Labor Efficiency Variance Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance Fixed Overhead Volume Variance S 600,000 344,000 600 F 8,100F 1,000 U 2,100F 3,100 V 850 U 2,100 U 8,000 F Print Done Gross Profit Has management done a good or poor job of controlling costs? Explain. Overall, Hartford Outfitters management appears to have done a job at controlling costs. Total manufacturing variances are