Acme Company's production budget for August is 18,000 units and includes the following component unit costs: direct materials, $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, $10.00; variable overhead, $6.60. Actual fixed overhead was $46,700. 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).) Cost Component Original Budget Flexed Budget Actual Cost (18,000 units) (18,400 units) (18,400 units) Budget Variance Direct materials Direct labor Variable overhead Fixed overhead Total budgeted cost $ 0 $ 0 $ 0