Acme Company's production budget for August is 17,800 units and includes the following component unit costs: direct materials, $6.00; direct labor, $10.00; variable overhead, $6.00. Budgeted fixed overhead is $35,000. Actual production in August was 19,368 units. Actual unit component costs incurred during August include direct materials, $8.50; direct labor, $9.50; variable overhead, $7.50. Actual fixed overhead was $36,800. Required Prepare a performance report, including each cost component. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Original Budget Flexed Budget Actual Cost (19,368 units) Budget Variance Cost Component(17,800 units) (19,368 units) Direct materials Direct labor Variable overhead Fixed overhead Total budgeted cost