emplin Progress Point, Inc. produces men's shirts. The following budgeted and actual amounts are for 2019: Cost Actual Amounts at 2,800 units Direct materials Budget at 2,500 units $65,000 70,000 35,000 $75.000 Direct labor Fixed overhead 78,000 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 Direct Materials $ $ $ Direct Labor Fixed Overhead Total Costs $ $ $ $