Western Manufacturing produces a single product. The original budget for April was based on expected production of 13,000 units; actual production for April was 10,400 units. The original budget and actual costs incurred for the manufacturing department follow: Original Budget Actual Costs Direct materials $ 198,900 $ 166,400 Direct labor 163,800 133,300 Variable overhead 82,550 73,500 Fixed overhead 70,000 73,000 Total $ 515,250 $ 446,200 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).)