Useing the attached excel sheet answer the question.

Center costs: Plastic pellet Caps Direct labor Small tools and supplies Depreciation and rent Total cost Performance measures: Bottles processed per hour Average daily pounds of scrap Bottles processed (in millions Center costs: Plastic pellet Caps Direct labor Small tools and supplies Depreciation and rent Total cost Performance measures: Bottles processed per hour Average daily pounds of scrap Bottles processed (in millions Actual results Actual results North Plant Performance Report For the Month Variance South Plant Performance Report For the Month Variance Flexible budget Flexible budget Variance Variance Master budget Master budget