Western Manufacturing produces a single product. The original budget for April was based on expected production of 25,000 units; actual production for April was 27,500 units. The original budget and actual costs incurred for the manufacturing department follow. Original Budget $412,500 345,000 147,500 Direct materials Direct labor Variable overhead Fixed overhead Total $981,000 76,000 Actual Costs $ 451,300 375,500 168,500 68,000 $1,063,300 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).) Item Original Budget Flexed Budget Actual Cost Variance (25,000 units) (27,500 units) Direct materials $ 412,500 $ 451,300 Direct labor 345,000 375,500 Variable overhead 147,500 168,500 Fixed overhead 76,000 68,000 Total $ 981,000 $1,063,300