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Multiple Product Performance Report Storage Products manufactures two models of DVD storage cases: regular and deluxe. Presented is standard cost information for each model: Cost Components Regular Deluxe Direct materials Lumber 2 board feet * $3 = $6.00 3 board feet * $3 = $9.00 Assembly kit 2.00 2.00 Direct labor 1 hour x $4 = 4.00 1.25 hours x $4 = 5.00 Variable overhead 1 labor hr. x $2 = 2.00 1.25 labor hrs. x $2 = 2.50 Total $14.00 $18.50 Budgeted fixed manufacturing overhead is $14,000 per month. During July, the company produced 9,000 regular and 5,000 deluxe storage cases while incurring the following manufacturing costs: Direct materials $130,000 Direct labor 62,000 Variable overhead 27,000 Fixed overhead 16,500 Total $235,500Prepare a flexible budget performance report for the July manufacturing activities. Actual Flexible Budget Flexible Budget Variance Volume Regular O Deluxe 0 0 Variable costs Direct materials Lumber Regular Deluxe O Assembly kits Regular Deluxe Total 0 O 0 Direct labor Regular 0 Deluxe 0 Total 0 0 0 Variable overhead Regular 0 Deluxe 0 Total 0 0 Fixed overhead 0 0 Total 0 $ O