please answer this discussion in more than 250 words minimum 300 words please answer this discussion correctly and I have also add the text book page 1051 from that you have to describe performance evaluation same as like that text book page 1051 so I am also adding the pictures so please read it and describe this discussion same like the page 1051. Thank you

Chapter 22 Discussions Standard cost at actual volumes The report that summarizes actual costs, standard costs, and the differences for the units produced is called a budget performance report. To illustrate, assume that Western Rider Inc. produced the following pairs of jeans during June: 5,000 pairs XL jeans produced and sold Actual costs incurred in June: Direct materials $ 40,150 38 50 5,000 pairs XL jeans produced and sold Actual costs incurred in June: Direct materials Direct labor Factory overhead Total costs incurred $ 40,150 38,500 22.400 $101.050 Exhibit 3 illustrates the budget performance report for June for Western Rider. Exhibit 3 Budget Performance Report Western Rider Inc. Budget Performance Report For the Month Ended June 30 Manufacturing Costs Direct materials. Direct labor Factory overhead Total manufacturing costs. *5,000 pairs x 57.50 per pair 537.500 5,000 pairs x 57.20 per pair = $36,000 5.000 pairs x 54.60 per pair 524.000 Actual Costs $ 40.150 38.500 22.400 $101,050 Standard Cost at Actual Volume (5,000 pairs of XL Jeans)" $37.500 36,000 24.000 $97.500 Cost Variance (Favorable) Unfavorable $ 2,650 2,500 (1600 $3.550 Exhibit 3 Budget Performance Report Western Rider Inc. Budget Performance Report For the Month Ended June 30 Manufacturing Costs Direct materials... Direct labor Factory overhead Total manufacturing costs. *5,000 pairs * $7.50 per pair= $37,500 5,000 pairs x $7.20 per pair = $36,000 5,000 pairs x 54.80 per pair 524,000 Actual Costs $ 40,150 38,500 22.400 $101,050 Standard Cost at Actual Volume (5,000 pairs of XL Jeans) 537,500 36,000 24,000 $97,500 Cost Variance- (Favorable) Unfavorable $ 2,650 2.500 (1.600) $3,550 The budget performance report shown in Exhibit 3 is based on the actual units produced in June of 5,000 XL jeans. Even though 6,000 XL jeans might have been planned for production, the budget performance report is based on actual production. Chapter 22 Discussions Standard cost at actual volumes The report that summarizes actual costs, standard costs, and the differences for the units produced is called a budget performance report. To illustrate, assume that Western Rider Inc. produced the following pairs of jeans during June: 5,000 pairs XL jeans produced and sold Actual costs incurred in June: Direct materials $ 40,150 38 50 5,000 pairs XL jeans produced and sold Actual costs incurred in June: Direct materials Direct labor Factory overhead Total costs incurred $ 40,150 38,500 22.400 $101.050 Exhibit 3 illustrates the budget performance report for June for Western Rider. Exhibit 3 Budget Performance Report Western Rider Inc. Budget Performance Report For the Month Ended June 30 Manufacturing Costs Direct materials. Direct labor Factory overhead Total manufacturing costs. *5,000 pairs x 57.50 per pair 537.500 5,000 pairs x 57.20 per pair = $36,000 5.000 pairs x 54.60 per pair 524.000 Actual Costs $ 40.150 38.500 22.400 $101,050 Standard Cost at Actual Volume (5,000 pairs of XL Jeans)" $37.500 36,000 24.000 $97.500 Cost Variance (Favorable) Unfavorable $ 2,650 2,500 (1600 $3.550 Exhibit 3 Budget Performance Report Western Rider Inc. Budget Performance Report For the Month Ended June 30 Manufacturing Costs Direct materials... Direct labor Factory overhead Total manufacturing costs. *5,000 pairs * $7.50 per pair= $37,500 5,000 pairs x $7.20 per pair = $36,000 5,000 pairs x 54.80 per pair 524,000 Actual Costs $ 40,150 38,500 22.400 $101,050 Standard Cost at Actual Volume (5,000 pairs of XL Jeans) 537,500 36,000 24,000 $97,500 Cost Variance- (Favorable) Unfavorable $ 2,650 2.500 (1.600) $3,550 The budget performance report shown in Exhibit 3 is based on the actual units produced in June of 5,000 XL jeans. Even though 6,000 XL jeans might have been planned for production, the budget performance report is based on actual production