Frank Weston, supervisor of the Freemont Corporations Machining Department, was visibly upset after being reprimanded for his departments poor performance over the prior month. The departments cost control report is given below:

Freemont CorporationMachining Department Cost Control Report For the Month Ended June 30
	Actual Results	Planning Budget	Variances
Machine-hours	42,000	40,000
Direct labor wages	$ 77,900	$ 76,000	$ 1,900	U
Supplies	23,800	22,000	1,800	U
Maintenance	23,400	20,900	2,500	U
Utilities	21,100	19,700	1,400	U
Supervision	46,000	46,000	0
Depreciation	77,000	77,000	0
Total	$ 269,200	$ 261,600	$ 7,600	U

I just cant 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 $14,100; the fixed component of the budgeted utilities cost is $13,300.

Required:

2. Complete the performance report that will help Mr. Westons 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.)

Freemont CorporationMachining Department
Flexible Budget Performance Report
For the Month Ended June 30
	Actual Results			Flexible Budget			Planning Budget
Machine-hours	42,000						40,000
Direct labor wages	$77,900						$76,000
Supplies	23,800						22,000
Maintenance	23,400						20,900
Utilities	21,100						19,700
Supervision	46,000						46,000
Depreciation	77,000						77,000
Total	$269,200			$0			$261,600