2 Western Manufacturing produces a single product. The original budget for April was based on expected production of 17,500 units; actual production for April was 16,600 units. The original budget and actual costs incurred for the manufacturing department follow. Original Budget $275,625 213,500 Actual Costs $270,750 206, 750 bints Direct materials Direct labor Variable overhead Fixed overhead, Total 107,625 85,000 $681,750 97,625 86,250 $661,375 eBook) Print References Required: Prepare an appropriate performance report for the manufacturing department. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Item Original Budget Flexed Budget (17,500 units) (16,600 units) Actual Cost Variance Direct materials $ 275,625 $ 270,750 Direct labor 213,500 206,750 Variable overhead Fixed overhead 107.625 97,625 85,000 86,250 Total $ 601,750 $ 05 661,375