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 $ $88,300$ $ $85,600$ $ $2,700$ U

Supplies $27,80025,2002,600$ U

Maintenance $24,70022,5002,200$ U

Utilities $22,40021,3001,100$ U

Supervision $54,00054,0000$

Depreciation $93,00093,0000$

Total $ $310,200$ $ $301,600$ $ $8,600$ 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 $$17,300$; the fixed component of the budgeted utilities cost is $$14,100.$

Required:

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