Several years ago, Westmont Corporation developed a comprehensive budgeting system for profit 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 typical departmental cost report for a recent period follows: Assembly Department Cost Report For the month ended March 31 Planning Budget Actual Results Variances Machine-hours 40,000 35,000 Variable costs: Supplies $ 32,000 $ 29,700 $ 2,300 F Scrap 20,000 19,500 500 F Indirect materials 56,000 51,800 4,200 F Fixed costs: Wages and salaries 80,000 79,200 800 F Equipment depreciation 60,000 60,000 - F Total cost $248,000 $240,200 $7,800 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." 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. Answer the following question: 2. What changes, if any, should be made in the reports to give better insight into how well departmental supervisors are controlling costs