Western Manufacturing produces a single product. The original budget for April was based on expected production of 20,000 units; actual production for April was 22,000 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget $320,000 266,000 113,000 73,500 $772,500 Actual Costs $350,000 286,500 115,600 80,000 $832,100 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 (20,000 units) (22,000 units) $ 320,000 266,000 113,000 73,500 $ 772,500 $ 0 Variable overhead $ 350,000 286,500 115,600 80,000 $ 832,100 Fixed overhead Total