Western Manufacturing produces a single product. The original budget for April was based on expected production of 22,000 units actual production for April was 24,200 units. The original budget and actual costs incurred for the manufacturing department follow. Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget $356,400 297,000 126,500 74,500 $854,400 Actual Costs $400, 500 336,500 125,500 65,000 $927,500 22. 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 (1.e., zero variance).) Item Variance Dired materials Direct labor Variable overhead Fixed overhead Total Original Budget Flexed Budget (22,000 units) (24,200 units) $ 356,400 297,000 126,500 74,500 $ 854,400 Actual Cost $ 400,500 336,500 125,500 65.000 $ 927,500