Jim’s Landscaping is in the business of maintaining and improving yards in surrounding areas. The company bases its overhead cost budgets on the following data:

Variable:Overhead costs

Supplies .................$4.00 per yard

Machine maintenance...........$2.00 per yard

Chemicals ...............$6.00 per yard

Fixed overhead costs:

Salaries and wages ........... $2,300.00 per month

Depreciation............... $800.00 per month

Utilities..................$400.00 per month

Rent....................$1,100.00 per month

In June, the following actual costs were incurred for 83 yards:

Supplies.............. $320.00

Machine maintenance .......... $180.00

Chemicals ................ $500.00

Salaries and wages ...........$2,500.00

Depreciation ............. $800.00

Utilities ................ $450.00

Rent ................. $1,100.00

Construct a flexible budget performance report using the data provided. Show computations.