Frank Weston, supervisor of the Freemont Corporation$$s Machining Department, was upset after being reprimanded for his department$$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 Results Planning Budget Variances

Machine$-$hours $42,00040,000$

Direct labor wages $ $74,000$ $ $72,400$ $ $1,600$ U

Supplies $22,30020,8001,500$ U

Maintenance $22,50020,5002,000$ U

Utilities $20,20019,1001,100$ U

Supervision $43,00043,0000$

Depreciation $71,00071,0000$

Total $ $253,000$ $ $246,800$ $ $6,200$ U

$$I just can$$t understand all of these unfavorable 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 my department worked more efficiently last month than ever before. Instead, he tore me apart. I thought for a minute 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 utilities are mixed costs. The fixed component of the budgeted maintenance cost is $$12,900$; the fixed component of the budgeted utilities cost is $$13,000.$

Required:

$2.$ Complete the performance report that will help Mr$.$ Weston$$s superiors assess how well costs were controlled in the machining department.

Note: Do not round your intermediate calculations. 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.unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.

$\backslash$table$[[$ Answer is not complete.$],[$Freemont Corporation$-$Machining Department$],[$Flexible Budget Performance Report$],[$For the Month Ended June $30],[,\backslash$table$[[$Actual$],[$Results$]],,,,\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Planning$],[$Budget$]]],[$Machine$-$hours,$42,000,,,,,40,000],[$Direct labor wages,$$74,000,$$$,1,600,ox,,$$$72,400$