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:

Original BudgetActual CostsDirect materials$320,000$350,000Direct labor266,000286,500Variable overhead113,000115,600Fixed overhead73,50080,000Total$772,500$832,100

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).)