The following information relates to a company for the month of March. Cost Control Report For the Month Ended March 31 Actual Planning Results Budget 42,000 40,000 Variances Machine-hours Direct labor wages Supplies Maintenance Utilities Supervision Depreciation Total $ 93,500 29,800 25,900 23, 600 58,000 101,000 $ 331, 800 $ 90,400 26,800 23, 300 22,100 58,000 101,000 $321,600 $ 3,100 U 3,000 U 2,600 U 1,500 U 0 0 $10,200 U 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 $18,900; the fixed component of the budgeted utilities cost is $14,500. 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 (.e., zero variance). Input all amounts as positive values.) Flexible Budget Performance Report For the Month Ended March 31 Flexible Budget Actual Results 42,000 Planning Budget 40,000 Machine-hours S Direct labor wages Supplies $ 93,500 29,800 90,400 26.800 .......... 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.) Flexible Budget Performance Report For the Month Ended March 31 Flexible Budget Actual Results 42,000 Planning Budget 40.000 Machine-hours $ 93,500 $ 90.400 26.800 Direct labor wages Supplies Maintenance Utilities 29,800 25,900 23,300 22.100 23,600 58,000 58.000 Supervision Depreciation Total 101,000 101.000 $ 331,800 $ 321,600