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 Results 15,000 Planning Budget 20,000 Variances Machine-hours Variable costs: Supplies Scrap Indirect materials Fixed costs: Wages and salaries Equipment depreciation Total cost $ 11,100 40,600 $ 11,700 43,500 138,000 $ 600 F 2,900 F 22,600 F 79,000 109,000 5,700 U 115,400 84,700 109,000 $360,800 $ 381,200 $20,400 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." 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. Complete the new performance report for the quarter, based on Flexible Budget Performance approach. (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.) Machine-hours (q) Supplies Scrap Indirect materials Wages and salaries Equipment depreciation Total Westmont Corporation Assembly Department Flexible Budget Performance Report For the Month Ended March 31 Actual Results Revenue and Spending Variances 15,000 $ 11,100 40,600 115,400 Flexible Activity Variances Budget Planning Budget 20,000 $ 11,700 43,500 138,000 84,700 79,000 109,000 109,000 $ 360,800 $ 381,200