Western Manufacturing produces a single product. The original budget for April was based on expected production of 22,000 units; actual production for April was 24,200 units. The original budget and actual costs incurred for the manufacturing department follow: Original Budget Actual Costs Direct materials $ 356,400 $ 400,500 Direct labor 297,000 336,500 Variable overhead 126,500 125,500 Fixed overhead 74,500 65,000 Total $ 854,400 $ 927,500 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).

My calculations were completely wrong. what am I doing wrong