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 $ $76,600$ $ $74,800$ $ $1,800$ U

Supplies $23,30021,6001,700$ U

Maintenance $23,10020,9002,200$ U

Utilities $20,80019,5001,300$ U

Supervision $45,00045,0000$

Depreciation $75,00075,0000$

Total $ $263,800$ $ $256,800$ $ $7,000$ U