Patrick Company manufactures a single product. The original budget for April was 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			Actual
	Budget			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.