Patrick Co. manufactures a single product. The original budget for April based on expected production of 12,000 units; actual production for April was 10,600 units. The original budget and actual costs for the manufacturing department are shown below: Original Budget Actual Costs Direct materials $ 96,000 $ 90,500 Direct Labor 50,400 48,400 Variable Overhead 42,000 38,700 Fixed Overhead 84,000 82,000 Total $272,400 $259,600 Prepare an appropriate performance report for the manufacturing department.