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 $221,000266,300$

Variable overhead $93,500115,500$

Fixed overhead $72,00077,000$

Total $ $653,400$ $ $774,100$

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$).$