Cost Point, Inc. produces men's shirts. The following budgeted and actual amounts are for 2019: Budget at 2,500 Actual Amounts at 2,800 units units Direct materials $65,000 $75,000 Direct labor 70,000 78,000 Fixed overhead 35,000 34,500 Prepare a performance report for Point, Inc. for the year. POINT, INC. Manufacturing Performance Budget Report For the Year Ended December 31, 2019 Actual Budget Differences S $ $ Favorable Direct Materials Direct Labor Fixed Overhead Total Costs Favorable Unfavorable