Western Manufacturing produces a single product. The original budget for April was based on expected production of 25,000 units; actual production for April was 27,500 units. The original budget and actual costs incurred for the manufacturing department follow:

	Original Budget			Actual Costs
Direct materials	$	412,500		$	451,300
Direct labor		345,000			375,500
Variable overhead		147,500			168,500
Fixed overhead		76,000			68,000
Total	$	981,000		$	1,063,300

Required:

Prepare an appropriate performance report for the manufacturing department. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

Original Budget (25,000 units) Flexed Budget (27,500 units) Actual Cost $ 451,300 375,500 168,500 68,000 0 $ 1,063,300 Item Variance Direct materials Direct labor Variable overhead Fixed overhead 412,500 345,000 147,500 76,000 981,000 $ Total