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: Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget $338, 100 281,400 119,700 74,000 $813,200 Actual Costs $402, 500 335,300 152,600 81,000 $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 Variance Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget Flexed Budget (21,000 units) (25,200 units) $ 338,100 281,400 119.700 74,000 $ 813,200 Actual Cost $ 402.500 335,300 152,600 81.000 $ 971,400