LO$9-4]$

Frank Weston, supervisor of the Freemont Corporation's Machining Department, was visibly 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 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 $$92,000$; the fixed component of the budgeted utilities cost is

$$11,700.$

Required:

Complete the performance report that will help Mr$.$ Weston's superiors assess how well costs were controlled in the machining

deportment.

Note: Do not round your Intermedlate calculations. Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for

unfavorable, and "None" for no effect $($l$.$e$.,$ zero varlance$).$ Input all amounts as positive values.