Acme Company's production budget for August is 19,100 units and includes the following component unit costs: direct materials, $9.00; direct labor, $11.50; variable overhead, $5.00. Budgeted fixed overhead is $48,000. Actual production in August was 21,942 units. Actual unit component costs incurred during August include direct materials, $10.00; direct labor, $11.00; variable overhead, $7.00. Actual fixed overhead was $51,100. 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).) Original Budget Flexed Budget Cost Component (19,100 units) Direct materials $ 171,900 $ (21,942 units) 197,478 Actual Cost (21,942 units) Budget Variance Direct labor 219,650 252,333 IF Variable overhead 95,500 109,710 U Fixed overhead 48,000 48,000 Total budgeted cost $ 535,050 $ 607,521 $ 0