PROBLEM 1-5. Performance Reports [LO 1, 21 At the end of 2017, Cyril Fedako, CFO for Products, received a report comparing budgeted and actual production costs for the Central company's plant in Forest Lake, Minnesota: Manufacturing Costs Forest Lake Plant Budget versus Actual 2017 ass17 Difference Budget Actual (Actual Minus Budget Materials Direct labor Supervisory salaries Utilities Machine maintenance Depreciation of building Depreciation of equipment Janitorial $3,200,000 2,300,000 475,000 125,000 350,000 90,000 250,000 220,000 $7,010,000 $3,500,000 2,500,000 500,000 135,000 380,000 90,000 255,000 235,000 $7,595,000 $300,000 200,000 25,000 10,000 30,000 5,000 15,000 $585,000 Total