Expected manufacturing costs for Imperial Data Devices are as follows:

Variable Costs	Fixed Costs per Month
Direct material $8.00/unit	Supervisory salaries $17,000
Direct labor 3.50/unit	Factory depreciation 10,500
Variable overhead 1.80/unit	Other factory costs 3,100

During the period, Imperial produced 13,000 units and incurred the following costs:

Variable Costs	Fixed Costs per Month
Direct material $102,500	Supervisory salaries $17,750
Direct labor 50,000	Factory depreciation 2,30
Variable overhead 19,040	Other factory costs 5,220

Prepare a performance report for Imperial Data Devices:

	Flexible Budget	Actual Budget	Difference
Number of units
Variable costs
Direct labor
Direct material
Variable overhead
Total variable costs
Fixed costs
Supervisory salaries
Depreciation
Other fixed costs
Total fixed costs
Total overhead