Topic 6 Assignment 10 Send Help Save Western Manufacturing produces a single product. The original budget for April was based on expected production of 29,000 units; actual production for April was 31,900 units. The original budget and actual costs incurred for the manufacturing department follow Original Budget Actual Costa 5.5 points Direct materials $490,100 $535,600 Direct labor 411,800 Variable overhead 176,900 Fixed overhead 78,000 449,500 192,100 72,000 $1,156,000 5 1,249,400 look References Total Required: Prepare an appropriate performance report for the manufacturing department Note: 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 Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget Flexed Budget (29,000 units) (31,900 units) 400,100 Actual Cost $ 535,600 Variance 411,800 449,500 176,900 192,300 78,000 72,000 $ 1,156,800 $ 0 $1,249,400