Sarah has learned a lot from you over the past two months, and has compiled the following data for sole purpose shoe company for september using the techniques you taught her. she would like your in preparing a budget performance report for september. the company produced 3,000 pairs of shoes that required 10,500 units of material purchased at $8.20 per unit and 8,100 hours of labor at an hourly rate of $8.90 per hour during the month. actual factory overhead during september was $25,200. when entering variances, use a negative number for a favorable cost variance, and a positive number for an unfavorable cost variance.