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: Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget $198,900 163,800 82,550 70,000 $515, 250 Actual Costs $166,400 133,300 73,500 73,000 $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).) (10,400 units) Actual Cost Variance Item Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget Flexed Budget (13,000 units) $ 198,900 163,800 82,550 70,000 $ 515,250 $ $ 166,400 133,300 73,500 73,000 $ 446,200 0