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

Planning Budget Actual Results Variances

Machine-hours 33,300 37,000

Direct labor wages $76,590 $87,400 $10,810 U

Supplies 16,650 23,300 6,650 U

Maintenance 106,300 137,300 31,000 U

Utilities 15,030 17,100 2,070 U

Supervision 38,000 38,000 0

Depreciation 80,000 80,000 0

Total $332,570 $383,100 $50,530 U

"I just can't understand all the red ink," 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 $73,000; the fixed component of the budgeted utilities cost is $11,700.

Required: Prepare a performance report that will help Mr. Weston's superiors assess how well costs were controlled in the Machining Department. Be certain to enter "0" wherever required. 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.