Acme Companys production budget for August is 18,600 units and includes the following component unit costs: direct materials, $8.00; direct labor, $11.50; variable overhead, $5.00. Budgeted fixed overhead is $43,000. Actual production in August was 19,998 units, actual unit component costs incurred during August include direct materials, $10.00; direct labor, $10.50; variable overhead, $6.00. Actual fixed overhead was $45,600. 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	Original Budget (18600 units)	Flexed Budget (19998)	Actual Cost (19998)	Budget variance
Direct Materials
Direct Labor
Variable Overhead
Fixed Overhead
Total budgeted cost