The cost formula for the maintenance department of Rainbow, Ltd., is $19,300 per month plus $7.60 per machine hour used by the production department.

Prepare an appropriate performance report for the maintenance department assuming that 7,070 machine hours were actually used in the month of May and that the total maintenance cost incurred was $68,900.(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)