Using flexible budgets - the following summary data are from a performance report for Hyland Company for June during which 9,600 units were produced. The budget reflects the company's normal capacity of 10,000 units. Actual costs (9,600 units) Direct Material 102,600 direct labor 207,900 Variabe overhead 73,800 Fixed overhead 54,300 for a total of 438,600 Budget (10,000 units Direct material 105,000 direct labor 210,000, variable overhead 72,000 fixed overhead 5,400 for a total of 441,000 Variables Direct Material 2,400 direct labor 2,100 variable overhead 1,800 U fixed overhead 300 U for a total of 2,400 F. What is the general implication of the performance report? Why might Hyland question the significance of the report