Acme Companys production budget for August is 18,000 units and includes the following component unit costs: direct materials, $8.00; direct labor, $10.50; variable overhead, $6.40. Budgeted fixed overhead is $37,000. Actual production in August was 19,950 units. Actual unit component costs incurred during August include direct materials, $8.70; direct labor, $9.90; variable overhead, $7.30. Actual fixed overhead was $39,000. 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).

\begin{tabular}{|l|l|l|l|l|l|} \multicolumn{1}{|c|}{ Cost Component } & OriginalBudget(18,000units) & FlexedBudget(19,950units) & ActualCost(19,950units) & Budget Variance \\ \hline Direct materials & & & & & \\ \hline Direct labor & & & & & \\ \hline Variable overhead & & & & & \\ \hline Fixed overhead & & & & & \\ \hline \multicolumn{1}{|c|}{ Total budgeted cost } & & & & & \\ \hline \end{tabular}