Several years ago, Westmont Corporation developed a comprehensive budget ng 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 Machine-hours 25,889 3 0, eee Variances 7,200 $ 22,480 68,600 7,800 $ 600 F 24,000 1,680 F 79,500 10,980 F Variable costs: Supplies Scrap Indirect materials Fixed costs: Wages and salaries Equipment depreciation Total cost 69,190 96,000 $ 263,300 $ 66,eee 3,189 U 96,880 273,300 $10,628 F 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 upstairs complain so much about the reports." Several years ago, Westmont Corporation developed a comprehensive budget ng 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 Machine-hours 25,889 3 0, eee Variances 7,200 $ 22,480 68,600 7,800 $ 600 F 24,000 1,680 F 79,500 10,980 F Variable costs: Supplies Scrap Indirect materials Fixed costs: Wages and salaries Equipment depreciation Total cost 69,190 96,000 $ 263,300 $ 66,eee 3,189 U 96,880 273,300 $10,628 F 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 upstairs complain so much about the reports