5.

Frank Weston, supervisor of the Freemont Corporation's Machining Department, was visibly upset after being reprimanded for his department's poor performance over the prior month. The department's cost control report is given below:

Freemont Corporation-Machining Department Cost Control Report For the Month Ended June 30 Actual Planning Results Budget Variances Machine-hours 38, 000 35,600 Direct labor wages 86, 100 80,500 $ 5,606 U Supplies 23,100 21 ,060 2, 106 U Maintenance 137 , 300 134,600 3, 300 U Utilities 15,700 15 , 200 500 Supervision 38,600 38,060 Depreciation 80,000 80,060 Total 380, 200 $ 368, 700 $11, 560 UFreemont Corporation-Machining Department Flexible Budget Performance Report For the Month Ended June 30 Actual Flexible Planning Results Budget Budget Machine-hours 38,000 35,000 Direct labor wages 86,100 80,500 Supplies 23,100 21,000 Maintenance 137,300 134,000 Utilities 15,700 15,200 Supervision 38,000 38,000 Depreciation 80,000 80,000 Total $ 380,200 0 $ 368,700