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:

$\backslash$table$[[\backslash$table$[[$Free$]],\backslash$table$[[$ht Cor$],[$For$]],\backslash$table$[[$ation$-$Machin$],[$Control Rep$],[$Month Ended$],[$Actual$],[$Results$]],\backslash$table$[[$ng Department$],[$rt$],[$une $30],[$Planning$],[$Budget$]],$Variances,$],[$Machine$-$hours,,$42,000,40,000,,],[$Direct labor wages,,$ $84,400,$$$82,000,$$ $2,400$ U$,U$