Western Manufacturing produces a single product. The original budget for April was based on expected production of 12,000 units, actual production for April was 10,800 units. The original budget and actual costs incurred for the manufacturing department follow Original Budget l Costs Direct materials Direct labor Variable overhead Fixed overhead $ 182,400 150,000 75,600 69,500 $ 477,500 $168,300 138,000 72,300 72,000 $450,600 Total 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 Flexed Budget Actual Cost Variance Item (10,800 units) Direct materials Direct labor Variable overhead Fixed 182,400 150,000 75,600 69,500 77 500 S 168,300 138,000 72,300 72,000 S 450,600 overhead Total References eBook & Resources Worksheet Difficulity 2 Medium Leaning nexible budget and Check my work