bFrank 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 Static Budget Static Budget

Variance

Machine$-$hours $39,80036,500$

Direct labour wages $ $86,100$ $ $83,950$ $ $2,150$ U

Supplies $24,15021,9002,250$ U

Maintenance $144,800141,6503,150$ U

Utilities $17,50016,850650$ U

Supervision $41,00041,0000$

Depreciation $83,00083,0000$

Total $ $396,550$ $ $388,350$ $ $8,200$ U

$$I just can$$t understand all of these unfavourable variances,$$ Weston complained to the supervisor of another department. $$When the boss called me in$,$ I thought he was going to give me a pat on the back because I know for a fact that my department worked more efficiently last month than it has ever worked before. Instead, he tore me apart. I thought for a minute that it might be over the supplies that were stolen out of our warehouse last month. But they amounted to only a couple of hundred dollars, and just look at this report. Everything is unfavourable.$$

Direct labour wages and supplies are variable costs; supervision and depreciation are fixed costs; and maintenance and utilities are mixed costs. The fixed component of the budgeted maintenance cost is $$97,850$; the fixed component of the budgeted utilities cost is $$13,200.$

Required:

$1.$ This part of the question is not part of your Connect assignment.

$2$ Complete the performance report that will help Mr$.$ Weston$$s superiors assess how well costs were controlled in the machining department. $($Round your intermediate calculations to $2$ decimal places. Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.$)$