Frank Weston, supervisor of the Free control report is given below mont Corporation's Machining Department, was visibly upset after being reprimanded for his department's poor performance over the prior month. The department's cost Freemont Corporation-Machining Department Cost Control Report For the Month Ended June 30 Actua Planning Results Budget Variances 42,000 40,000 94,800 S 91,600 3,200 U Machine-hours Direct labor wages Supplies 30,300 27,200 3,100 U Maintenance 26,200 23,600 2,600 U Utilities 23,900 22,300 1,600 U Supervision 59,000 59,000 Depreciation 103,000 103,000 10,500 337,200 326,700 Total just can't understand all these unfavorable variances," Weston complained to the supervisor of another department. When the boss called me in thought he was going to give me a pat on the back because know for a fact that my department worked more efficiently last month than it has ever worked before nstead, he tore me apart. thought for a minute that it might be over the supplies that were stolen out of our warehouse last month. But they only amounted to a couple of hundred dollars, and just look at this report. Everything is unfavorable Direct labor wages and supplies are variable costs; supervision and depreciation are fixed costs; and maintenance and ut ties are mixed costs. The fixed component of the budgeted maintenance cost is $19,300; the fixed component of the budgeted utilities cost is $14,600