Acme Company's production budget for August is $23,000$ units and includes the following component unit costs: direct materials, $$9\mathrm{.}00$; direct labor, $$11\mathrm{.}00$; variable overhead, $$5\mathrm{.}80.$ Budgeted fixed overhead is $$49,000.$ Actual production in August was $24,075$ units. Actual unit component costs incurred during August include direct materials, $$10\mathrm{.}00$; direct labor, $$10\mathrm{.}00$; variable overhead, $$6\mathrm{.}80.$ Actual fixed overhead was $$52,200.$

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$).$

$\backslash$table$[[$Cost Component,$\backslash$table$[[$Original Budget$],[$ units