Acme Company's production budget for August is 18,300 units and includes the following component unit costs: direct materials, $6.30; direct labor, $10.80; variable overhead, $6.50. Budgeted fixed overhead is $40,000. Actual production in August was 19,110 units. Actual unit component costs incurred during August include direct materials, $9.00; direct labor, $10.20; variable overhead, $7.60. Actual fixed overhead was $42,300. 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)