Acme Company's production budget for August is $17,500$ units and includes the following component unit costs: direct materials, $$8$;

direct labor, $$10$; variable overhead, $$6.$ Budgeted fixed overhead is $$35,000.$ Actual production in August was $17,000$ units. Actual unit

component costs incurred during August include direct materials, $$8\mathrm{.}25$; direct labor, $$9\mathrm{.}45$; variable overhead, $$6\mathrm{.}82.$ Actual fixed

overhead was $$33,500.$

Required:

Prepare a performance report, including each cost component.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero

variance$).$