Western Manufacturing produces a single product. The original budget for April was based on expected production of 15,000 units; actual production for April was 13,500 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials Direct labor Variable overhead Fixed overhead Total Required: Original Budget Actual Costs $ 232,500 192,000 96,750 71,000 $ 211,500 168,200 82,300 75,000 $ 592,250 $ 537,000 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). Item Original Budget (15,000 units) Flexed Budget (13,500 units) Actual Cost Variance Direct materials $ 232,500 $ 209,250 $211,500 $21,000 F Direct labor 192,000 172,800 168,200 23,800 F Variable overhead 96,750 Fixed overhead 71,000 87,075 63,900 82,300 14,450 F 75,000 4,000 F Total $ 592,250 $ 533,025 $ 537,000 $ 63,250 F