Mini-Exercise 15-2 (Algo) Flexible budget and performance reporting LO 15-3, 15-4 Acme Company's production budget for August is 18,400 units and includes the following component unit costs: direct materials, $8.00; direct labor, $10.50; variable overhead, $6.00. Budgeted fixed overhead is $41,000. Actual production in August was 20.076 units. Actual unit component costs incurred during August include direct materials, $9.00; direct labor, $10.00; variable overhead, \$8.50. Actual fixed overhead was $43,400. 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 (i.e., zero variance)