A report for a company's Assembly Department for the month of March follows:

Assembly Department

Cost Report

For the Month Ended March $31$

Actual Results Master Budget Variances

Machine$-$hours $25,00030,000$

Variable costs:

Supplies $ $6,900$ $ $7,500$ $ $600$ F

Scrap $21,00022,5001,500$ F

Indirect materials $65,00075,00010,000$ F

Fixed costs:

Wages and salaries $67,90065,0002,900$ U

Equipment depreciation $95,00095,0000$

Total cost $ $255,800$ $ $265,000$ $ $9,200$ F

Required:

Prepare a flexible budget performance report for the month of March.