Patrick Company Manufactures a Single Product Prepare an Appropriate Performance Report for the Manufacturing Department

Patrick Company manufactures a single product.The original budget for April was based on expected production of 12,000 units; actual production for April was 10,600 units.The original budget and actual costs for the manufacturing department are shown below:
$\begin{array}{lrr}&\text { Original } & \text { Actual } \\&\text { Budget } & \text { Costs }\\ \text { Direct Materials} &\$96,000&\$90,500\\ \text {Direct Labor } &50,400&48,400\\ \text { Variable Overhead} &42,000&38,700\\ \text { Fixed Overhead } &\underline{48,000}&\underline{82,000}\\ \text { Total } &\underline{\$272,400}&\underline{\$259,600}\\\end{array}$

Prepare an appropriate performance report for the manufacturing department.