Refer to Cold Cream Company Required:
A

Refer to Cold Cream Company. Assume that the company uses only 90% of the activity capacity. The actual costs incurred at this level were as follows: $$\begin{array} { l l } \text { Salaries } & \$ 252,000 \\\text { Lease } & 36,000 \\\text { Crates } & 200,000 \\\text { Fuel } & 20,400\end{array}$$ Required:
A. Calclulate the budget for this level of activity.
B. Prepare a performance report.