Exercise 10-15 Expected manufacturing costs for Speedway Data Devices are as follows: Variable Costs Direct material $8.00/unit Direct labor 3 .10/unit Variable overhead 2.40/unit Fixed Costs per Month Supervisory salaries $21,000 Factory depreciation 10,500 Other factory costs 4,700 During the period, Speedway produced 12,980 units and incurred the following costs: Variable Costs Direct material $102,400 Direct labor 44,688 Variable overhead 30,802 Fixed Costs per Month Supervisory salaries $21,250 Factory depreciation 9,150 Other factory costs 5,000 Prepare a performance report for Speedway 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).) Flexible Budget Actual Difference