Western Manufacturing produces a single product. The original budget for April was based on expected production of 18,000 units; actual production for April was 19,800 units. The original budget and actual costs incurred for the manufacturing department follow: Original Budget Actual Costs Direct materials $ 284,400 $ 316,500 Direct labor 235,800 266,500 Variable overhead 99,900 105,300 Fixed overhead 72,500 78,000 Total $ 692,600 $ 766,300 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).)

calculate: original budget flexed budget; actual cost and variance (favorable or unfavorable) Item: direct materials direct labor variable over head fixed overhead total