Mini-Exercise 15-2 (Algo) Flexible budget and performance reporting LO 15-3, 154 Acme Company's production budget for August is 18,000 units and includes the following component unit costs: direct materials, $8.00; direct labor, $11.20; variable overhead, $6.00. Budgeted fixed overhead is $44,000. Actual production in August was 18,400 units. Actual unit component costs incurred during August include direct materials, $9.40; direct labor, $10.00; variable overhead, $6.60. Actual fixed overhead was $46,700. Required: Prepare a performance report, including each cost component. Note: Indicate the effect of each variance by selecting " F " for favorable, " U " for unfavorable, and "None" for no effect (l.e., zero variance)