Frank 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 Results Planning Budget Variances

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

Direct labor wages $ $80,500$ $ $78,400$ $ $2,100$ U

Supplies $24,80022,8002,000$ U

Maintenance $24,00021,3002,700$ U

Utilities $21,70020,1001,600$ U

Supervision $48,00048,0000$

Depreciation $81,00081,0000$

Total $ $280,000$ $ $271,600$ $ $8,400$ 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 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 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 $$14,900$; the fixed component of the budgeted utilities cost is $$13,500.$

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. Freemont Corporation$$Machining Department

Flexible Budget Performance Report

For the Month Ended June $30$

Actual Results Revenue and Spending Variances Flexible Budget Activity Variances Planning Budget

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

Direct labor wages $$80,500$ $$78,400$

Supplies $24,80022,800$

Maintenance $24,00021,300$

Utilities $21,70020,100$

Supervision $48,00048,000$

Depreciation $81,00081,000$

Total $$280,000$ $$0$ $$271,600$