Western Manufacturing produces a single product. The original budget for April was based on expected production of 17,000 units; actual production for April was 20,400 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials Direct labor Variable overhead Fixed overhead Total Item Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget Actual Costs $ 266,900 221,000 93,500 72,000 $ 653,400 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). Original Budget (17,000 units) $ 266,900 221,000 93,500 72,000 653,400 $ $ $315,300 266,300 115,500 77,000 $ 774,100 Flexed Budget (20,400 units) Actual Cost $ 315,300 266,300 115,500 77,000 0 $774,100 Variance