Acme Companys production budget for August is 18,400 units and includes the following component unit costs: direct materials, $8.00; direct labor, $10.50; variable overhead, $6.00. Budgeted fixed overhead is $41,000. Actual production in August was 20,076 units, actual unit component costs incurred during August include direct materials, $9.00; direct labor, $10.00; variable overhead, $8.50. Actual fixed overhead was $43,400.

Acme Company's production budget for August is 18,400 units and includes the following component unit costs: direct materials, $8.00; direct labor, $10.50; variable overhead, $6.00. Budgeted fixed overhead is $41,000. Actual production in August was 20,076 units, actual unit component costs incurred during August include direct materials, $9.00; direct labor, $10.00; variable overhead, $8.50. Actual fixed overhead was $43,400 Required Prepare a performance report, including each cost component. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.) Cost Component (7840 unt)(20076 unists) riginal Budge Actual Cost Budget Variance exed Budge units) (20076 units) Direct materials Direct labor Variable overhead Fixed overhead Total budgeted cost