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Western Manufacturing produces a single product. The original budget for April was based on expected production of 12,000 units; actual production for April was 10,800 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget $182,400 150,000 75,600 69,500 $477,500 Actual Costs $168,300 138,000 72,300 72,000 $450, 600 Required: Prepare an appropriate performance report for the manufacturing department. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) es Item Variance Actual Cost Direct materials Direct labor Original Budget Flexed Budget (12,000 units) (10,800 units) $ 182,400 150,000 75,600 69,500 477,500 $ 0 $ 168,300 138,000 72,300 72,000 Variable overhead Fixed overhead $ 450,600 Total