The illustrations provide the Information to complete the problem. The standard cost sheet for a product is shown. Standard Cost Manufacturing Costs Standard price Standard Quantity per unit Direct materials $4.60 per pound 6.10 pounds $ 28.06 Direct labor $11.70 per hour 2.30 hours $ 26.91 Overhead $2.10 per hour 2.30 hours $ 4.83 $ 59.80 The company produced 3,000 units that required: . 18,800 pounds of material purchased at $4.45 per pound . 6,830 hours of labor at an hourly rate of $12.10 per hour . Actual overhead in the period was $14,890 Fill in the Budget Performance Report for the period. Some amounts are provided. Round your answers to the nearest dollar. However, do not round your intermediate calculations. Budget Performance Report Variance Manufacturing Costs: Actual Standard (Favorable)/ 3,000 units Costs Costs Unfavorable Direct materials $83,660 Direct labor 80,730 Overhead 14,890 $1,793 Split the direct materials cost variance into the materials price varaince and the Direct materials quantity variance. Remember that you want to isolate the price variance from the quantity variance so be sure to use factors that do not overlap. Also remember that the two variances should equal the total direct material cost variance. Direct materials price variance: Direct materials quantity variance: (Actual price - Standard price) x actual (Actual quantity - Standard quantity) x quantity price