please answer required questions 1, 2, 3, and 4

Several years ago, Westmont Corporation developed a comprehensive budgeting system for planning and control 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 25,000 30,000 Variances Machine-hours 6,600 $ % 7,200 19,600 21,000 61,400 70, see 600 F 1,400 F 9, 100 F Variable costs Supplies Scrap Indirect materiais Fixed costs Wages and salaries Equipment depreciation Total cost ces 66,700 64,000 2,700 94,000 94, 000 $ 248,300 $ 256,700 $8,400 F After receiving a copy of this cost report, the supervisor of the Assembly Department stated. These reports are super. Vt makes me feel really good to see how well things are going in my department. I can't understand why those people upstairs complain so much about the reports. For the last several years, the company's marketing department has chronically failed 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 wel departmenta 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