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 I.vith the information being generated by the system. A report for the company's Assembly Department forthe month of March follows' Assentlly Department Cost lteport Far tile I'anth Ended March 31 Actual Flat-Irinar Results Budget Varianc Machine-hours 25,399 33,W3 'u'ariable costs: Supplies 5 6,333 5 6,533 5 E33 F Scrap 16,333 13,333 1,233 F Indirect materials 54,233 51,533 3,333 F Fined costs: wages and salaries 511,333 5'2,W3 2,333 L.I Equipment depreciation 92,333 MIWH' 3 Tutal 5.151; 5 233,333 5 243,133 3 6,333 F After receiving a copy ofthis cost report. the supervisor ofthe Assembly Department stated. \"These reports are super. It makes me feel really good to see hovlI well things are going in my department I can't understand why those people upstairs com plain so much about the reports.' For the last several years. the company's marketing department has chronically failed to meetthe sales goals expressed in the company's monthly budgets.