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:

Machinehours 42,333 43,333 Direct labor" wages $ 22,933 $ 26,333 $1,933 U Supplies 23,333 22,333 1,833 U Maintenance 23,433 23,933 2,533 U Utilities 21,133 13,233 1,433 u Supervision 46,333 46,333 3 Depreciation 22,333 22,333 3 Total 2 233,233 $251,333 $2,633 3 Freemont Corporation-Machining Department Flexible Budget Performance Report For the Month Ended June 30 Actual Flexible Planning Results Budget Budget Machine-hours 42,000 40,000 Direct labor wages $ 77.900 76,000 Supplies 23,800 22,000 Maintenance 23,400 20,900 Utilities 21,100 19,700 Supervision 46,000 46,000 Depreciation 77,000 77,000 Total $ 269,200 $ 261,600