Western Manufacturing produces a single product. The original budget for April was based on expected production of 25,000 units; actual production for April was 27,500 units. The original budget and actual costs incurred for the manufacturing department follow:

Original Budget

Actual Costs

Direct materials

$

412,500

$

451,300

Direct labor

345,000

375,500

Variable overhead

147,500

168,500

Fixed overhead

76,000

68,000

Total

$

981,000

$

1,063,300

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).)

Item	Original Budget (25,000 units)	Flexed Budget (27,500 units)	Actual Cost	Variance
Direct materials	$412,500		$451,300
Direct labor	345,000		375,500
Variable overhead	147,500		168,500
Fixed overhead	76,000		68,000
Total	$981,000		$1,063,300