Western Manufacturing produces a single product. The original budget for April was based on expected production of 26,000 units; actu production for April was 31,200 units. The original budget and actual costs incurred for the manufacturing department follow Direct materials Direct labor Variable ove head Fixed overhead Original Budget Actual Costs 519,300 435,600 182,500 69,000 $1,206,400 S 431,600 361,400 154,700 76,500 $1,024,200 Total Required mance report for the manufacturing department. (Do not round intermediate calculations. Indicate the ring effect (ie, zero varia effect of each variance by selecting "F" for favorable. "U for unfavorable, and "None for no Original Budget Flexed Budget (26,000 units) (31,200 units) Variance Item Direct materials Direct labor Variable overhead Fixed overhead 431,600 361,400 154,700 $ 519,300 435,600 182,500 69,000 0s 1,206,400 76,500 S 1,024,200 $ Total