Acme Companys production budget for August is 17,700 units and includes the following component unit costs: direct materials, $6.00; direct labor, $10.20; variable overhead, $6.20. Budgeted fixed overhead is $34,000. Actual production in August was 18,630 units. Actual unit component costs incurred during August include direct materials, $8.40; direct labor, $9.60; variable overhead, $7.00. Actual fixed overhead was $35,700. Required: Prepare a performance report, including each cost component