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:

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$).$