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	$	87,000	$	84,400	$	2,600	U
Supplies		27,300		24,800		2,500	U
Maintenance		24,400		22,400		1,000	U
Utilities		22,100		21,100		1,000	U
Supervision		53,000		53,000		0
Depreciation		91,000		91,000		0
Total	$	304,800	$	296,700	$	8,100	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 $16,900; the fixed component of the budgeted utilities cost is $14,000.

Required:

2.	Complete the performance report that will help Mr. Westons superiors assess how well costs were controlled in the machining department.

Direct labor wages Supplies Maintenance Utilities Supervision Depreciation Total Freemont Corporation Machining Department Flexible Budget Performance Report For the Month Ended June 30 Actual Flexible Activity Variances Spending Variances Budget Results 87,000 27,300 24,400 22,100 53,000 91,000 S 304,800 Planning Budget 84.400 24,800 22,400 21,100 53,000 91,000 296,700