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 Results		Planning Budget		Variances
Machine-hours		42,000		40,000
Direct labor wages	$	97,400	$	94,000	$	3,400	U
Supplies		31,300		28,000		3,300	U
Maintenance		26,800		24,000		2,800	U
Utilities		24,500		22,700		1,800	U
Supervision		61,000		61,000		0
Depreciation		107,000		107,000		0
Total	$	348,000	$	336,700	$	11,300	U

I just cant understand all 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 $20,100; the fixed component of the budgeted utilities cost is $14,800.

Required 2. Complete the performance report that will help Mr. Weston's superiors assess how well costs were controlled in the machining department. (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 Corporation-Machining Department Flexible Budget Performance Report For the Month Ended June 30 Actual Flexible Spending Variances Activity Variances Results Budget Direct labor wages 97,400 31,300 Supplies 26,800 Maintenance 24,500 Utilities 61,000 Supervision 107,000 Depreciation S 348,000 S Total Planning Budget 94,000 28,000 24,000 22,700 61,000 107,000 336,700