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:

$\backslash$table$[[\backslash$table$[[$Freemont Corporation$-$Machining Department$],[$Cost Control Report$],[$For the Month Ended June $30]],$Variances$],[,\backslash$table$[[$Actual$],[$Results$]],\backslash$table$[[$Planning$],[$Budget$]]],[$Machine$-$hours,$38,000,35,000,],[$Direct labor wages,$$86,100,$$$80,500,$$$5,600$