Activity-Based Performance Report Jarend Company produced 40,000 units last year. The information on the actual costs and budgeted costs at actual production of four activities is provided below. Activity Actual Cost Budgeted Cost for Actual Production Maintenance $158,300 $158,000 Machining 205,400 205,000 Setting up 106,700 105,000 Purchasing 158,800 159,000 Activity-Based Performance Report Prepare an activity-based performance report for the four activities for the past year. In the variance type column, select "F" for favorable and "U" for unfavorable. If the variance is zero, enter ("0") in the variance amount column and "N" for neither in the variance type column. Jarend Company Performance Report Actual Budgeted Variance Variance Type (F or U or N) Units produced Maintenance $ $ $ Machining Setting up Purchasing Total $ $ $