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:

I just cant understand all 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 $93,900; the fixed component of the budgeted utilities cost is $13,000.

Required: 2. Complete the performance report that will help Mr. Westons superiors assess how well costs were controlled in the machining department. (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 Corporation-Machining Department Cost Control Report For the Month Ended June 30 Planning Actual Results Budget Variances 40,000 Machine-hours Direct labor wages Supplies Maintenance Utilities Supervision Depreciation Total 37,000 $98,900 $92,500 29,600 142,000 16,700 40,000 96,000 6,400 U 2,700 U 3,700 U 900 U 32,300 145,700 17,600 40,000 96,000 0 $ 430,500 416,800 $13,700 U