Acme Companys production budget for August is 23,000 units and includes the following component unit costs: direct materials, $9.00; direct labor, $11.00; variable overhead, $5.80. Budgeted fixed overhead is $49,000. Actual production in August was 24,075 units. Actual unit component costs incurred during August include direct materials, $10.00; direct labor, $10.00; variable overhead, $6.80. Actual fixed overhead was $52,200. 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	Actual Cost	Budget Variance
Cost Component	(23,000 units)	(24,075 units)	(24,075 units)
Direct materials
Direct labor
Variable overhead
Fixed overhead
Total budgeted cost	$0	$0	$0