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 CorporationMachining Department Cost Control Report For the Month Ended June 30 Actual Planning Results Budget variances Machinehours 42,000 40,000 Direct labor wages $ 85,700 $ 83,200 $ 2,500 U Supplies 26,800 24,400 2,400 U Maintenance 25,200 22,100 3,100 U Utilities 22,900 20,900 2,000 U Supervision 52,000 52,000 0 Depreciation 89,000 89,000 0 Total $301,600 $291,600 $10,000 U l