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Western Manufecturing 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 Required: Prepare an appropriate performance report for the manufacturing dopartment 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 (c.e., zero variance)