View Policies Current Attempt in Progress At the start of 2021, the Richetti Fine Food Company budgeted before-tax income as follows: Sales $671,000 Less: Material cost $ 122,000 Labor cost 268,400 Owner's salary 79,300 Rent 67,100 54,900 Depreciation Utilities Income before taxes 26,840 618,540 $ 52,460 Actual before tax income for 2021 was: Sales $ 805,200 Less: Material cost $ 161,200 Labor cost 353,400 Owner's salary 80.215 Rent 67,100 Depreciation 55,144 Utilities 25,620 742,679 Income before taxes $ 62,521 Laura Hall, the owner of the company is pleased that sales were much higher than planned, but she also is concerned that expenses were $ 115,839 higher than the amounts she budgeted. Prepare a performance report that will help her focus on areas needing attention. Assume that material and labor are variable costs and the remaining costs are fixed (Round intermediate calculations to 6 decimal places, eg 0.176501 and final answers to decimal places, eg. 45. List variable costs before fixed costs. Enter unfavorable variances using either a negative sign preceding the number eg -45 or parentheses 09. (451) Question 4 of 6