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 Direct labor wages Supplies Maintenance Utilities Supervision Depreciation Total Cost Control Report For the Month Ended June 30 Actual Results 42,000 $ 96,100 Planning Budget 40,000 $ 92,800 27,600 Variances $ 3,300 U 30,800 3,200 U 26,500 23,700 2,800 U 24,200 22,500 1,700 U 60,000 105,000 60,000 105,000 8 $ 342,600 $ 331,600 $ 11,000 U "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." 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 $19,700; the fixed component of the budgeted utilities cost is $14,700. Required: 2. Complete the performance report that will help Mr. Weston's superiors assess how well costs were controlled in the machining department. (Round your Intermediate calculations to 2 decimal places. Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero varlance). Input all amounts as positive values.) Actual Results Freemont Corporation-Machining Department Flexible Budget Performance Report For the Month Ended June 30 Machine-hours 42,000 Direct labor wages $ 98,100 Supplies 30,800 Maintenance 26,500 Utilities 24,200 Supervision Depreciation Total $ 342,600 60,000 105,000 Flexible Budget Planning Budget 40,000 $ 92,800 27,600 23,700 22,500 60,000 105,000 $ 331,600