Western Manufacturing produces a single product. The original budget for April was based on expected production of 17,500 units; actual production for April was 16,600 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials Original Budget $275,625 213,500 Actual Costs $270,750 Direct labor 206,750 Variable overhead 107,625 97,625 Fixed overhead Total 85,000 $681,750 86,250 $661,375 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 (17,500 units) (16,600 units) Direct materials Direct labor $ 275,625 $ 270,750 213,500 206,750 Variable overhead Fixed overhead Total 107,625 97,625 85,000 86,250 $ 681,750 $ 0 $ 661,375