The following information relates to a company for the month of March.

Cost Control Report

For the Month Ended March 31Actual ResultsPlanning BudgetVariancesMachine-hours42,00040,000Direct labor wages$79,200$77,200$2,000USupplies24,30022,4001,900UMaintenance23,70021,3002,400UUtilities21,40019,9001,500USupervision47,00047,0000Depreciation79,00079,0000Total$274,600$266,800$7,800U

Direct labor wages and supplies are variable costs; supervision and depreciation are fixed costs; and maintenance and utilities are mixed costs. The fixed component of the budgeted maintenance cost is $14,500; the fixed component of the budgeted utilities cost is $13,400.

Required:

2. Complete the March performance report for the department.(Round your intermediate calculations to 2 decimal places. 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.)