Acme Company's production budget for August is 18,000 units and includes the following component unit costs direct matorials. $8.00, direct labor, $11.20; variable overhead, $6.00. Budgeted fixed overhead is $44.000. Actual production in August was 18 , 400 units. Actual unit component costs incurred during August include direct materials, $9.40; direct labor, 510.00 ; varabie overhead, \$6.60. Actual fixed overhead was $46.700 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)