Western Manufacturing produces a single product. The original budget for April was based on expected production of 14,000 units: actual production for April was 11.900 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget $215, 680 177, Bee 89,600 70,500 $553,500 Actual Costs $180,500 148, 3eo 73,600 74,000 $476,400 Required: Prepare an appropriate performance report for the manufacturing department. (Do not round Intermedlate calculations. Indicate the effect of each verlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (1.e., zero verlence).) Item Actual Cost Variance Original Budget Flexed Budget (14,000 units (11.900 units 215,600 177:800 09 Direct materials Direct labor Variable overhead $ 180,500 148.300 73,500 80,600 Fixed overhead 70.500 74.000 Total GO 553,500 0 0 $ 476 400