Exercise 15-10 (Algo) Flexible budgeting LO 15-3 Western Manufacturing produces a single product. The original budget for April was based on expected production of 19,000 units; actual production for April was 15,200 units. The original budget and actual costs incurred for the manufacturing department follow. Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget Actual Costs $ 302,100 250,800 106,400 73,000 $ 248,500 198,500 88,200 79,000 $ 732,300 $ 614,200 Required: Prepare an appropriate performance report for the manufacturing department. Note: 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). Original Budget Flexed Budget Item Direct materials $ (19,000 units) 302,100 (15,200 units) Actual Cost $ 248,500 Variance Direct labor 250,800 Variable overhead 106,400 198,500) 88,200 Fixed overhead 73,000 79,000 Total $ 732,300 $ 614,200