Western Manufacturing produces a single product. The original budget for April was based on expected production of 10,000 units actual production for april was 8.000 untis original budget and actual cost incurred for the manufacturing department follow: direct materials $150.000 actual cost 1256,500 direct labor original 123,000 actual costs 102,000 variable overhead original budget 62,000 actual costs 55,600 fixed overhead original budget 68,500 actual costs 70,000 Total original budget $403,500 actual costs $354,100 prepare an appropriate performance report for the manufacturing department Note: do no round intermediate calculations. indicate effect of each variance by selecting "F" for favorable "U" for unfavorable and none for no effect