I only need requirement #3

Several years ago, Westmont Corporation developed a comprehensive budgeting system for planning and cool purposes. While departmental supervisors have been happy with the system, the factory manager has expressed considerable dissatisfaction with the Information being generated by the system A report for the company's Assembly Department for the month of March follows Assembly Department Cost Report For the Month Ended March 31 Actual Planning Results Budget Variances Machine-hours 15, 20,000 Variable costs Supplies $10,200 $ 10,00 sem F Scrap 36,400 2,600 Indirect materials 164, see 134,500 19,900 Fixed costs: Wages and salaries 81,100 75,000 5.100 Egviptent depreciation 105.cee 105.cee Tot el cost $ 338,300 $ 356,300 $58.0 After receiving a copy of this cost report the supervisor of the Assembly Department stated. These reports are super it makes me feel really good to see how well things are going in my department. I can't understand why those people upstais complain so much about the reports For the last several years, the company's marketing department has chronically talked to meet the sales goals expressed in the company's monthly budgets Required: 1 The company's president is uneasy about the cost reports, identify at least two reasons 2. What kind of reports should be used to give better insight into how well departmental supervisors are controlling costs 3. Complete the new performance report for the quarter based on Flexible Budget Performance approach 4 Were costs well controlled in March? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required a Required* Complete the new performance report for the quarter based on Flexible Budget Performance approach. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting 'F* for favorable. U for unfavorable, and None' for no effectie, 200 variance). Input all amounts as positive values.) Westmont Corporation Assembly Department Flexible Budget Performance Report For the Month Ended March 31 Fleuble Budget Actual Results 15,000 Planning Budget 20.000 Machine hours (0) Supplies Scrap Indirect materials Wages and was Equipment depreciation $ 10.200 30.400 104.00 81.100 100,000 $ 338,300 $ 10.000 99,000 124.500 76.000 100.000 50.300 Required 2 Required 4 >