Exercise 15-10 (Algo) Flexible budgeting LO 3 Western Manufacturing produces a single product. The original budget for April was based on expected production of 15,000 units, actual production for April was 13,500 units. The original budget and actual costs incurred for the manufacturing department follow Original Budget Actual Couts Direct materials 3232,500 5211,500 Direct labor 192,000 168,200 Variable overhead 96,750 82,300 71,000 75,000 3592,250 5537,000 Fixed overhead Total Required: Prepare an appropriate performance report for the manufacturing department (Do not round Intermediate calculations. Indicate the effect of each verlance by selecting "P" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero variance).) Item Variance Direct materials Direct labor Variable overhead Fixed overhead Original Budget Flexed Budget Actual Cost 115,000 units) 13,500 units) 5 232,500 $ 211,500 102.000 108.200 00.750 32.300 71,000 75,000 $ 502 2505 $ 537,000 Total