Acme Company's production budget for August is 18,800 units and includes the following component unit costs: direct materials, $8.00; direct labor, $11.00; variable overhead, $5.50. Budgeted fixed overhead is $45,000. Actual production in August was 19.416 units. Actual unit component costs incurred during August include direct materials, $9.50; direct labor, $10.00; variable overhead, $6.50. Actual fixed overhead was $47,800. 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)