Acme Company's production budget for August is $19,500$ units and includes the following component unit costs: direct materlals, $$8\mathrm{.}00$; direct labor, $$12\mathrm{.}00$; variable overhead, $$6\mathrm{.}00.$ Budgeted fixed overhead is $$52,000.$ Actual production in August was $21,450$ units. Actual unit component costs incurred during August Include direct materlals, $$10,20$; direct labor, $$11\mathrm{.}40$; variable overhead, $$7\mathrm{.}20.$ Actual fixed overhead was $$55,500$

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$).$

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