Exercise 10-15 Expected manufacturing costs for Speedway Data Devices are as follows Variable Costs Fixed Costs per Month Direct material $8.00/unit Supervisory salaries $18,000 Direct labor Variable overhead 2.30/unit Other factory costs 3,400 3.90/unit Factory depreciation 10,400 During the period, Speedway produced 12,900 units and incurred the following costs Variable Costs Fixed Costs per Month Supervisory salaries Direct material Direct labor Variable overhead $100,100 $18,340 55,130 Factory depreciation 9,420 3,880 29,230 Other factory costs 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