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 $40,28036,900$

Direct labour wages $ $86,100$ $ $84,870$ $ $1,230$ U

Supplies $24,43022,1402,290$ U

Maintenance $146,800143,6903,110$ U

Utilities $17,98017,290690$ U

Supervision $41,80041,8000$

Depreciation $83,80083,8000$

Total $ $400,910$ $ $393,590$ $ $7,320$ 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 $$99,410$; the fixed component of the budgeted utilities cost is $$13,600.$

Required:

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.