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:

COST REPORT

ACTUAL RESULTS

Machine-Hours 25,000

Variable Costs:

Supplies $7,200

Scrap $22,400

Indirect Materials $68,600

Fixed Costs:

Wages & Salaries $69,100

Equip Depreciation $96,000

Total $263,300

PLANNING BUDGET

Machine-Hours 30,000

Variable Costs:

Supplies $7,800

Scrap $24,000

Indirect Materials $79,500

Fixed Costs:

Wages & Salaries $66,000

Equip Depreciation $96,000

Total: $273,300

VARIANCE

Supplies $600 F

Scrap $1,600 F

Indirect Materials $10,900 F

Wages & Salaries $3,100 F

Total: $10,000

Complete the performance report for the quarter, based on Flexible Budget Performance approach. Please show/explain calculations. Thanks so much!