Western Manufacturing produces a single product. The original budget for April was based on expected production of 14,000 units; actual production for April was 11,900 units. The original budget and actual costs incurred for the manufacturing department follow: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).

\begin{tabular}{lrr} & Original Budget & Actual Costs \\ Direct materials & $215,600 & $180,500 \\ Direct labor & 177,800 & 148,300 \\ Variable overhead & 89,600 & 73,600 \\ Fixed overhead & 70,500 & 74,000 \\ \hline Total & $553,500 & $476,400 \\ \cline { 2 - 3 } \end{tabular}