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 $ $7,800$ $ $8,400$ $ $600$ F

Scrap $25,20027,0001,800$ F

Indirect materials $75,80088,50012,700$ F

Fixed costs:

Wages and salaries $71,50068,0003,500$ U

Equipment depreciation $98,00098,0000$

Total cost $ $278,300$ $ $289,900$ $ $11,600$ F

Required:

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