Acme Company's production budget for August is 18,200 units and includes the following component unit costs: direct materials, $8.00; direct labor, $10.70; variable overhead, $6.70. Budgeted fixed overhead is $39,000. Actual production in August was 19,440 units. Actual unit component costs incurred during August include direct materials, $8.90; direct labor, $9.70; variable overhead, $7.50. Actual fixed overhead was $41,200. 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).) Budget Varia Original Budget (18,200 units) Flexed Budget (19,440 units) Actual Cost (19,440 units) Cost Component Direct materials Direct labor Variable overhead Fixed overhead Total budgeted cost $ 0 $ 0 0