Western Manufacturing produces a single product. The original budget for April was based on expected production of 17,000 units; actual production for April was 20,400 units. The original budget and actual costs incurred for the manufacturing department follow:

	Original Budget			Actual Costs
Direct materials	$	266,900		$	315,300
Direct labor		221,000			266,300
Variable overhead		93,500			115,500
Fixed overhead		72,000			77,000
Total	$	653,400		$	774,100

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).)