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:

	Original Budget			Actual Costs
Direct materials	$	356,400		$	400,500
Direct labor		297,000			336,500
Variable overhead		126,500			125,500
Fixed overhead		74,500			65,000
Total	$	854,400		$	927,500

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).)

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:

	Original Budget			Actual Costs
Direct materials	$	356,400		$	400,500
Direct labor		297,000			336,500
Variable overhead		126,500			125,500
Fixed overhead		74,500			65,000
Total	$	854,400		$	927,500

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 Actual Cost Variance Direct materials $ 400,500 Direct labor Original Budget Flexed Budget (22,000 units) (24,200 units) $ 356,400 297,000 126,500 74,500 $ 854,400 336,500 Variable overhead 125,500 Fixed overhead 65,000 $ 927,500 Total