clear hand writing please

Flexible Budgets and Performance Evaluation (LO2) Presented is the January performance report for the Production Department of Newport Company NEWPORT COMPANY Production Department Performance Report For Month of January Actual Budget Variante Volume .. 30,000 28,000 Manufacturing costs Direct materials. .. $ 90,000 $ 84,000 $6,000 Direct labor... 165,000 140,000 25.000U Variable overhead. 62,000 56,000 Fixed overhead. 27,000 Total 6,0000 28,000 1,000+ $344,000 $308,000 $36.000 a. Required Evaluate the performance report. b. Prepare a more appropriate performance report