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.

Required:

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

Freemont Corporation%u2212Machining Department Flexible Budget Performance Report For the Month Ended June 30
	Activity Variances		Spending Variances
Direct labor wages	$	(Click to select) U F None	$	(Click to select) U None F
Supplies		(Click to select) None U F		(Click to select) F None U
Maintenance		(Click to select) U F None		(Click to select) None U F
Utilities		(Click to select) U None F		(Click to select) F U None
Supervision		(Click to select) F None U		(Click to select) F U None
Depreciation		(Click to select) F U None		(Click to select) F None U
Total	$	(Click to select) None U F	$	(Click to select) F None U