Frank Weston, supervisor of the Freemont Corporations Machining Department, was visibly upset after being reprimanded for his departments poor performance over the prior month. The departments cost control report is given below:

FREEMONT CORPORATIONMACHINING DEPARTMENT
Cost Control Report
For the Month Ended June 30
	Actual			Static Budget			Static Budget Variance
Machine-hours		37,600			35,600
Direct labour wages	$	84,100		$	79,000		$	5,100	U
Supplies		24,900			19,300			5,600	U
Maintenance		108,000			120,000			-12,000	U
Utilities		17,400			14,200			3,200	U
Supervision		39,200			39,200			0
Depreciation		82,000			82,000			0
Total	$	355,600		$	353,700		$	1,900	U

I just cant understand all of these unfavourable 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 amounted to only a couple of hundred dollars, and just look at this report. Everything is unfavourable.

Direct labour 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 $95,000; the fixed component of the budgeted utilities cost is $11,800.

Required:

1. This part of the question is not part of your Connect assignment.

2. Complete the performance report that will help Mr. Westons superiors assess how well costs were controlled in the machining department. (Round your intermediate calculations to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Check my work 2 department (Round your intermediate calculations to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effectie, zero variance). Input all amounts o positive values.) 14411 Volume Variance Machine hours Direct labor wages Supplies Maintenance Uit Supervision Depreciation Total Freemont Corporation Machining Department Comprehensive Performance Report For the Month Ended June 30 Actual Flexible Results Flexible Budget Variance Budget 37600 584100 5 88 825 24.900 26 290 108.000 17.400 39 200 32.000 115.123 Planning gel 35 600 $ 79,000 19 300 120 000 14200 39200 82.000