Western Manufacturing produces a single product. The original budget for April was based on expected production of 24,000 units; actual production for April was 21,600 units. The original budget and actual costs incurred for the manufacturing department follow: 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).)