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: Machine-hours Freemont Corporation-Machining Department Cost Control Report Direct labor wages Supplies Maintenance Utilities Supervision Depreciation Total For the Month Ended June 30 Actual Results 42,000 $ 88,300 27,800 Planning Budget 40,000 $ 85,600 25,200 Variances $ 2,700 U 2,600 U 24,700 22,500 2,200 U 22,400 21,300 1,100 U 54,000 54,000 93,000 e $ 310,200 $ 301,600 $ 8,600 U 93,000 "I just can't 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."