The standard cost sheet for a product is shown. Standard Cost Manufacturing Costs Standard price Standard Quantity per unit Direct materials $4.40 per pound 5.70 pounds $ 25.08 Direct labor $11.97 per hour 2.40 hours $ 28.73 Overhead $2.40 per hour 2.40 hours $ 5.76 $ 59.57 The company produced 3,000 units that required: . 17,600 pounds of material purchased at $4.25 per pound . 7,130 hours of labor at an hourly rate of $12.27 per hour . Actual overhead in the period was $17,690 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 Variance Manufacturing Costs: Actual Standard (Favorable)/ 3,000 units Costs Costs Unfavorable Direct materials $74,800 $ 75,240 Direct labor 86,184 Overhead 17,690 $1,271