Acme Company's production budget for August is $17,900$ units and includes the following component unit costs: direct materials, $$8\mathrm{.}00$; direct labor, $$10\mathrm{.}40$; variable overhead, $$6\mathrm{.}00.$ Budgeted fixed overhead is $$36,000.$ Actual production in August was $18,135$ units. Actual unit component costs incurred during August include direct materials, $$8\mathrm{.}60$; direct labor, $$9\mathrm{.}80$; variable overhead, $$7\mathrm{.}20$ Actual fixed overhead was $$37,900.$

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$).$

$\backslash$table$[[$Cost Component,$\backslash$table$[[$Original Budget$],[$ units