Western Manufacturing produces a single product. The original budget for April was based on expected production of 20,000 units; actual production for April was 22,000 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials Variable overhead Direct labor Fixed overhead Total Original Budget Actual Costs $ 320,000 266,000 113,000 73,500 $ 350,000 286,500 115,600 80,000 $ 772,500 $ 832,100 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). Item Original Budget (20,000 units) Flexed Budget (22,000 units) Actual Cost Variance Direct materials $ 320,000 $ 350,000 Direct labor 266,000 286,500 Variable overhead 113,000 115,600 Fixed overhead 73,500 80,000 Total $ 772,500 $ 0 $ 832,100