Frank Weston, supervisor of the Freemont Corporation's Machining Department, was upset after being reprimanded for his department's poor performance over the prior month. The department's cost control report is given below

"I just can't understand all of 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 my department worked more efficiently last month than ever before Instead, he tore me apart, thought far a minute 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 depreclation are fixed costs; and maintenance and utilities are mixed costs. The fixed component of the budgeted maintenance cost is $$13,700,$ the fixed component of the budgeted utilities cost is $$13,200.$