Western Manufacturing produces a single product. The original budget for April was based on expected production of 14,000 units; actual production for April was 13,300 units. The original budget and actual costs incurred for the manufacturing department follow: Original Budget Actual Costs Direct materials $ 220,500 $ 216,600 Direct labor 170,800 165,400 Variable overhead 86,100 78,100 Fixed overhead 68,000 69,000 Total $ 545,400 $ 529,100 Required: Prepare an appropriate performance report for the manufacturing department. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable. Do not round intermediate calculations.)