Exercise 10-15 Expected manufacturing costs for Golden Valley Data Devices are as follows:

Variable Costs Fixed Costs per Month Direct material $8.00/unit Supervisory salaries $23,000 Direct labor Variable overhead 2.30/unit Other factory costs 4,300 3.60/unit Factory depreciation 10,400 During the period, Golden Valley produced 12,980 units and incurred the following costs Variable Costs Fixed Costs per Month Direct materia $101,000 Supervisory salaries $23,360 Direct labor Variable overhead 29,394 Other factory costs 50,968 Factory depreciation 9,480 4,510 Prepare a performance report for Golden Valley Data Devices. (List variable costs before fixed costs. Enter unfavorable variances using either a negative sign preceding the number e.g -45 or parentheses e.g. (45).)