Acme Company's production budget for August is $18,300$ units and includes the following component unit costs: direct materials,

$$6\mathrm{.}30$; direct labor, $$10\mathrm{.}80$; variable overhead, $$6\mathrm{.}50.$ Budgeted fixed overhead is $$40,000.$ Actual production in August was $19,110$

units. Actual unit component costs incurred during August include direct materials, $$9\mathrm{.}00$; direct labor, $$10\mathrm{.}20$; variable overhead,

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$).$