Western Manufacturing produces a single product. The original budget for April was based on expected production of 26,000 units; actual production for April was 31,200 units. The original budget and actual costs incurred for the manufacturing department follow:

Original Budget

Actual Costs

Direct materials

$

431,600

$

519,300

Direct labor

361,400

435,600

Variable overhead

154,700

182,500

Fixed overhead

76,500

69,000

Total

$

1,024,200

$

1,206,400

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	Original Budget (26,000 units)	Flexed Budget (31,200 units)	Actual Cost	Variance
Direct materials	$431,600		$519,300
Direct labor	361,400		435,600
Variable overhead	154,700		182,500
Fixed overhead	76,500		69,000
Total	$1,024,200	$0	$1,206,400