Mini$-$Exercise $15-2($Algo$)$ Flexible budget and performance reporting LO $15-3,15-4$

Acme Company's production budget for August is $18,400$ units and includes the following component unit costs: direct materials, $$8\mathrm{.}00$; direct labor, $$10\mathrm{.}50$; variable overhead, $$6\mathrm{.}00.$ Budgeted fixed overhead is $$41,000.$ Actual production in August was $20,076$ units. Actual unit component costs incurred during August include direct materials, $$9\mathrm{.}00$; direct labor, $$10\mathrm{.}00$; variable overhead, $$8\mathrm{.}50.$ Actual fixed overhead was $$43,400.$

Required:

Prepare a performance report, including each cost component.

Note: Indicate the effect of each variance ly selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$