Groschl Company has had great difficulty in controlling manufacturing overhead costs. At a recent convention, the president heard about a control device for overhead costs known as a flexible budget, and he has hired you to implement this budgeting program in Groschl Company. After some effort, you have developed the following cost formulas for the companyAc€?cs Machining Department. These costs are based on a normal operating range of 12,200 to 24,400 machine-hours per month:

     During March, the first month after your preparation of the above data, the Machining Department worked 22,000 machine-hours and produced 11,000 units of product. The actual manufacturing overhead costs for March were as follows:

Prepare an overhead performance report for the Machining Department for the month of March.(Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance). Leave no cells blank - be certain to enter "0" wherever required. Input all amounts as positive values. Round your cost formula answers to 2 decimal places. Omit the "$" sign in your response.)