Western Manufacturing produces a single product. The original budget for April was based on expected production of 21,000 units; actual production for April was 25,200 units. The original budget and actual costs incurred for the manufacturing department follow:

	Original Budget			Actual Costs
Direct materials	$	338,100		$	402,500
Direct labor		281,400			335,300
Variable overhead		119,700			152,600
Fixed overhead		74,000			81,000
Total	$	813,200		$	971,400

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 (21,000 units)	Flexed Budget (25,200 units)	Actual Cost	Variance
Direct materials	$338,100		$402,500
Direct labor	281,400		335,300
Variable overhead	119,700		152,600
Fixed overhead	74,000		81,000
Total	$813,200	$0	$971,400