Cost Control Report For the Month Ended June 30
	Planning Budget	Actual Results	Variances
Machine-hours	33,300	36,900
Direct labor wages	$76,590	$86,800	$10,210	U
Supplies	19,980	23,600	3,620	U
Maintenance	106,300	138,000	31,700	U
Utilities	14,830	16,300	1,470	U
Supervision	38,000	38,000	0
Depreciation	80,000	80,000	0
Total	$335,700	$382,700	$47,000	U

Direct labor 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 $73,000; the fixed component of the budgeted utilities cost is $11,500.

Prepare a performance report that will help Mr. Weston's superiors assess how well costs were controlled in the Machining Department.

Flexible Budget Performance Report For the Month Ended June 30
	Activity Variances		Spending Variances
Direct labor wages	$	(Click to select) F U None	$	(Click to select) U F None
Supplies		(Click to select) F None U		(Click to select) U F None
Maintenance		(Click to select) U F None		(Click to select) F U None
Utilities		(Click to select) F None U		(Click to select) F None U
Supervision		(Click to select) U None F		(Click to select) F U None
Depreciation		(Click to select) F None U		(Click to select) None F U
Total	$	(Click to select) F U None	$	(Click to select) None F U