Janet Weston, supervisor of the Freemont Corporation$$s Machining Department, was visibly upset after being reprimanded for her department$$s poor performance over the prior month. The department$$s cost control report is given below:

Freemont Corporation$$Machining Department

Cost Control Report

For the Month Ended June $30$

Actual Static Budget Static Budget Variance

Machine$-$hours $40,40037,000$

Direct labour wages $ $86,100$ $ $85,100$ $ $1,000$ U

Supplies $24,50022,2002,300$ U

Maintenance $147,300144,2003,100$ U

Utilities $18,10017,400700$ U

Supervision $42,00042,0000$

Depreciation $84,00084,0000$

Total $ $402,000$ $ $394,900$ $ $7,100$ U

$$I just can$$t understand all of these unfavourable variances,$$ Weston complained to the supervisor of another department. $$When the boss called me in$,$ I thought she 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, she 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 $$99,800$; the fixed component of the budgeted utilities cost is $$13,700.$

This part of the question is not part of your Connect assignment.

Complete the performance report that will help Weston$$s superiors assess how well costs were controlled in the Machining Department.

Note: Do not round your intermediate calculations. 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.