Western Manufacturing produces a single product. The original budget for April was based on expected production of 14,000 units; actual production for April was 13,300 units. The original budget and actual costs incurred for the manufacturing department follow:

	Original Budget		Actual Costs
Direct materials	$	220,500	$	216,600
Direct labor		170,800		165,400
Variable overhead		86,100		78,100
Fixed overhead		68,000		69,000
Total	$	545,400	$	529,100

Required:

Prepare an appropriate performance report for the manufacturing department. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable. Do not round intermediate calculations.)

This is what the answer spreadsheet is like.