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 naterials Direct labor Variable overhead Fixed overhead Total Original Badget $ 320,000 266,000 113,000 73,500 $772,500 Actual Costs $350,000 286,500 115, 600 80,000 $832.100 Required: Prepare an appropriate performance report for the manufacturing department. (Do not round Intermediate calculations. Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero varlance).) Item Original Budget Flexed Budget (20,000 units) (22,000 units) Direct materials $ 320,000 Actual Cost $ 350,000 Variance Direct labor 266,000 Variable overhead 113,000 286,500 115,600 Fixed overhead. 73,500 80,000 Total $ 772,500 $ 832,100