The standard cost sheet for a product is shown.

Manufacturing Costs	Standard price	Standard Quantity	Standard Cost per unit
Direct materials	$4.40 per pound	5.70 pounds	$	25.08
Direct labor	$11.86 per hour	2.20 hours	$	26.09
Overhead	$1.90 per hour	2.20 hours	$	4.18
			$	55.35

The company produced 3,000 units that required:

17,600 pounds of material purchased at $4.25 per pound

6,530 hours of labor at an hourly rate of $12.26 per hour

Actual overhead in the period was $13,000

Fill in the Budget Performance Report for the period. Some amounts are provided. Round your answers to the nearest dollar. However, do not round your intermediate calculations.

Budget Performance Report
Manufacturing Costs: 3,000 units	Actual Costs	Standard Costs	Variance (Favorable)/ Unfavorable
Direct materials	$74,800	?	?
Direct labor	?	78,276	?
Overhead	13,000	?	?
	?	?	$1,802