Che 10 Western Manufacturing produces a single product. The original budget for April was based on expected production of 17,500 units," actual production for April was 16,600 units. The original budget and actual costs incurred for the manufacturing department follow: Original Budget Actual Costs eBook Direct materials $275, 625 $270, 750 Direct labor 213, 500 206, 750 Variable overhead 107, 625 97, 625 Fixed overhead 85, 000 86, 250 Total $681, 750 $661, 375 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).) Item Original Budget Flexed Budget Actual Cost Variance (17,500 units) (16,600 units) Direct materials $ 275,625 $ 270,750 C C Direct labor 213,500 206,750 Variable overhead 107,625 97,625 F Fixed overhead 85,000 86,250 U Total $ 681,750 $ 0 $ 661,375 U