Use the data in the following table to prepare the Budget Performance Report for Sole Purpose Shoe Company for September. Standard Cost Standard Price Per Unit Manufacturing Costs Direct materials $8.40 per unit Standard Quantity 3.60 units per pair 2.80 hours per pair 2.80 hours per pair $30.24 Direct labor $8.50 per hour 23.80 Factory overhead $2.70 per hour 7.56 Total standard cost per pair $61.60 Sole Purpose Shoe Company Budget Performance Report For the Month Ended September 30 Standard Cost at Actual Volume Manufacturing Costs Direct materials Actual Costs 86,100 x Cost Variance (Favorable) Unfavorable -2,100 x 88,200 x Direct labor 68,850 X 3,240 X Factory overhead 72,090 X 24,300 X $ 182,490 x 22,680 X 1,620 X Total manufacturing costs $ 179,730 X 2,760 X Use the data in the following table to prepare the Budget Performance Report for Sole Purpose Shoe Company for September. Standard Cost Standard Price Per Unit Manufacturing Costs Direct materials $8.40 per unit Standard Quantity 3.60 units per pair 2.80 hours per pair 2.80 hours per pair $30.24 Direct labor $8.50 per hour 23.80 Factory overhead $2.70 per hour 7.56 Total standard cost per pair $61.60 Sole Purpose Shoe Company Budget Performance Report For the Month Ended September 30 Standard Cost at Actual Volume Manufacturing Costs Direct materials Actual Costs 86,100 x Cost Variance (Favorable) Unfavorable -2,100 x 88,200 x Direct labor 68,850 X 3,240 X Factory overhead 72,090 X 24,300 X $ 182,490 x 22,680 X 1,620 X Total manufacturing costs $ 179,730 X 2,760 X