Palladium Inc. produces a variety of household cleaning products. Palladium’s controller has developed standard costs for the following four overhead items: Overhead Item Total Fixed Cost Variable Rate per Direct
Labor Hour
Maintenance $86,000 $0.20
Power 0.45
Indirect labor 140,000 2.10
Rent 35,000

Assume that actual production required 93,000 direct labor hours at standard. The actual overhead costs incurred were as follows:

Maintenance $107,000
Power 41,200
Indirect labor 336,000
Rent 35,000

Required:
Prepare a performance report for the period based on actual production.