Acme Company's production budget for August is $19,400$ units and includes the following component unit costs: direct materials, $$10\mathrm{.}00$; direct labor, $$12\mathrm{.}50$; variable overhead, $$6\mathrm{.}00.$ Budgeted fixed overhead is $$51,000.$ Actual production in August was $20,928$ units. Actual unit component costs incurred during August include direct materials, $$10\mathrm{.}50$; direct labor, $$12\mathrm{.}00$; variable overhead, $$6\mathrm{.}50.$ Actual fixed overhead was $$54,400.$

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$)]],\backslash$table$[[$Flexed Budget$],[$ units$)]],\backslash$table$[[$Actual Cost$],[$ units$)]],$Budget Variance,$],[$Direct materials,,,,,$],[$Direct labor,,,,,$],[$Variable overhead,,,,,$],[$Fixed overhead,,,,,$],[$Total budgeted cost,,,,,$]]$