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		37,500			33,500
Direct labour wages	$	87,200		$	79,100		$	8,100	U
Supplies		23,400			18,400			5,000	U
Maintenance		124,000			121,000			3,000	U
Utilities		16,800			14,800			2,000	U
Supervision		39,600			39,600			0
Depreciation		80,300			80,300			0
Total	$	371,300		$	353,200		$	18,100	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 $93,000; the fixed component of the budgeted utilities cost is $11,200.

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.)

Freemont CorporationMachining Department Comprehensive Performance Report For the Month Ended June 30 Flexible Flexible Budget Variance Budget Volume Variance Actual Results 37,500 $ 87,200 23,400 Machine-hours Direct labor wages Supplies Maintenance Utilities Supervision Depreciation Total Planning Budget 33,500 $ 79,100 18,400 121,000 14,800 39,600 80,300 124.000 16,800 39,600 80,300 $ 0