Refer to the information provided in Exercise 11-14. Assume that Hajiey's actual production required 93,000 direct labour hours at standard. The actual overhead costs incurred were as follows:
Maintenance ................................. $107,000
Power ......................................... 41,200
Indirect labour ............................... 336,000
Rent............................................ 35,000
In E11-14
Hajiey Inc. produces a variety of toothpastes. Hajiey's controller has developed standard costs for the following four overhead items:

Next year, Hajiey expects production to require 90,000 direct labour hour.
Required:
Prepare a performance report for the period based on actual production

Variable Rate per Direct Labour Hour Overhead Item Total Fixed Cost Maintenance S 86,000 $0.20 0.45 Power Indirect labour 140,000 35,000 2.10 Rent