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 Results		Planning Budget		Variances
Machine-hours		15,000		20,000
Variable costs:
Supplies	$	8,700	$	9,300	$	600	F
Scrap		29,400		31,500		2,100	F
Indirect materials		86,600		102,000		15,400	F
Fixed costs:
Wages and salaries		75,100		71,000		4,100	U
Equipment depreciation		101,000		101,000
Total cost	$	300,800	$	314,800	$	14,000	F

3.	Complete the new performance report for the quarter, based on Flexible Budget Performance approach. (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.)