PROBLEM 1-5. Performance Reports [LO 1, 2] At the end of 2017, Cyril Fedako, CEO CFO for or th company's plant in Forest Lake, Minnesota Manufacturing Costs Forest Lake Plant Budget versus Actual 2017 Difference Budget Actual (Actual Minus Budget) $3,200,000 3,500,000 2.300,000 2,500,000 Materials Direct labor Supervisory salaries Utilities Machine maintenance Depreciation of building 475,000 125,000 350,000 90,000 250,000 220,000 $7,010,000 135,000 380,000 90,000 255,000 235,000 $7,595,000 $300,000 200,000 25,000 10,000 30,000 Depreciation of equipment Janitorial 5,000 15,000 $585,000 Total