Zunk Corporation manufactures and sells remote controlled airplanes. The Midwest Plant is organized as a cost center. The budgeted and actual costs for the Midwest Plant for the month ending May 31 is as follows: Budgeted Costs Actual Costs Factory wages Materials Supervisory salaries Utilities Depreciation - plant and equipment Maintenance Insurance and property taxes $ 97,000 37,000 8,000 7,000 12,000 3,000 1,000 $ 82,000 45,000 8,000 9,000 12,000 4,000 1,000 Required: 1. Prepare a budget performance report for the Plant Manager of the Midwest Plant for the month of May. 2. Determine which costs the Plant Manager should explore further to find the root cause