Western Manufacturing produces a single product. The original budget for April was based on expected production of 27,000 units; actual production for April was 29,700 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials. Direct labor Variable overhead Fixed overhead Total 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 Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget Actual Costs $ 450,900 378,000 162,000 $ 505,000 423,300 175,500 77,000 70,000 $ 1,067,900 $ 1,173,800 Original Budget (27,000 units) $ $ 450,900 378,000 162,000 77,000 1,067,900 Flexed Budget (29,700 units) Actual Cost $ 505,000 423,300 175,500 70,000 $1,173,800 Variance

Western Manufacturing produces a single product. The original budget for April was based on expected production of 27,000 units: actual production for Aprit was 29,700 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)