Western Manufacturing produces a single product. The original budget for April was based on expected production of 27,000 units; actual production for April was 29,700 units. The original budget and actual costs incurred for the manufacturing department follow: Original Budget Actual Costs Direct materials $ 450,900 $ 505,000 Direct labor 378,000 423,300 Variable overhead 162,000 175,500 Fixed overhead 77,000 70,000 Total $ 1,067,900 $ 1,173,800 Required: Prepare an appropriate performance report for the manufacturing department.(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable. Input all amounts as positive values. Do not round intermediate calculations.)