Western Manufacturing produces a single product. The original budget for April was based on expected production of 16,000 units; actual production for April was 17,600 units. The original budget and actual costs incurred for the manufacturing department follow: Original Budget Actual Costs Direct materials $ 249,600 $ 285,300 Direct labor 206,400 230,400 Variable overhead 104,000 116,000 Fixed overhead 71,500 76,000 Total $ 631,500 $ 707,700 Required: Prepare an appropriate performance report for the manufacturing department