Western Manufacturing produces a single product. The original budget for April was based on expected production of 24,000 units; actual production for April was 21,600 units. The original budget and actual costs incurred for the manufacturing department follow: Required: Prepare an appropriate performance report for the manufacturing department. Note: 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)