Acme Companys 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. Note: Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance)