Western Manufacturing produces a single product. The original budget for April was based on expected production of 29,000 units; actual production for April was 31,900 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget $ 490, 100 411, 800 176, 900 78,000 $1, 156, 800 Actual Costs $ 535, 600 449, 500 192, 300 72, 000 $1, 249, 400 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 Actual Cost Variance Direct materials Direct labor Original Budget Flexed Budget (29,000 units) (31,900 units) $ 490,100 411,800 176,900 78,000 $ 1,156,800 $ 0 $ 535,600 449,500 192,300 Variable overhead Fixed overhead 72,000 $1,249,400 Total