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Western Manufacturing produces a single product. The original budget for April was based on expected production of 28,000 units; actual production for April was 22,400 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget $ 470,400 394,800 169,400 77,500 $1,112,100 Actual Costs $372,500 312,300 130,500 71,000 $886,300 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 Actual Cost Variance Direct materials Direct labor Original Budget Flexed Budget (28,000 units) (22,400 units) 470,400 394,800 169,400 77,500 $ 1,112,100 Variable overhead $ 372,500 312,300 130,500 71,000 $ 886,300 Fixed overhead Total