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 typical departmental cost report for a recent period follows: (I need answers to all 4)

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 typical departmental cost report for a recent period follows: Assembly Department Cost Report For the Month Ended March 31 Actual Planning Results Budget Variances 25,000 30,000 Machine-hours Variable costs: 6,600 7,200 600 F Supplies 19,600 21,000 1,400 F Scrap Indirect materials 61,400 70,500 9,100 F Fixed costs: 66,700 64,000 2,700 U Wages and salaries Equipment depreciation 94,000 94,000 Total cost 248,300 $256,700 8,400 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. l 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