Exercise Flexible budgeting Western Manufacturing produces a single product. The 15.10 LO 3 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 Actual Budget Costs 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.