Western Manufacturing produces a single product. The original budget for April was based on expected production of 27,000 units; actual production for April was 29,700 units. The original budget and actual costs incurred for the manufacturing department follow: Original Budget Direct materials Direct labor Variable overhead Fixed overhead $ 450,900 378,000 162,000 77,000 $1,067,900 Actual Costs $ 505,000 423,300 175,500 70,000 $1,173,800 Total 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).) Original Budget 450,900 378,000 162,000 77,000 Flexed Budget 29,700 units Actual Cost 505,000 423,300 175,500 70,000 0 $1,173,800 Item Variance 27,000 units Direct materials Direct labor Variable overhead Fixed overhead Total $ 1,067,900$