The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performance reportsthe number of courses and the total number of students. For example, the school might run two courses in a month and have a total of 60 students enrolled in those two courses. Data concerning the companys cost formulas appear below:

Flexible Budget Performance Report For the Month Ended September 30 Actual Results Budget Budget Revenue 48,700 Instructor wages Classroom supplies 10,880 17.250 1,930 4.600 4.600 2,100 Campus rent 140 2.100 Total expense Net operating income 3,482 40,382 8,318 Frank Weston, supervisor of the Freemont Corporation's Machining Department, was visibly upset after belng reprimanded for his department's poor performance over the prlor month. The department's cost control report is glven below: Cost Control Report For the Month Ended June 30 Actual Results Planning Budget 42,808 48,808 Direct labor wages Supplies Maintenance Utilities Supervision $ 85,788 26,888 25,288 22,980 52,808 89,868 $ 301,688 $ 83,288 2,580 U 24,480 22,188 2,488 U 3,188 U 2,888 52,808 Total $291,608 $18,808 u Just can't understand all of these unfavorable variances." Weston complained to the supervisor of another department. uwhen the boss called me In, I thought he was golng to give me a pat on the back because I know for a fact that my department worked more efficiently last month than it hasever orked before. Instead, he tore me apart. I thought for a minute that It mlght be over the supplles that were stolen out of our warehouse last month. But they only amounted to a couple of hundred dollars, and Just look at this report. Everything s unfaorable. Direct labor wages and supplies are varlable costs; supervislon and depreclation are fixed costs; and malntenance and utlities are mixed costs. The fixed component of the budgeted malntenance cost is $16,500: the fixed component of the budgeted utilities cost Is $13,900. Required 2. Complete the performance report that lhelp Mr. Weston's superlors assess how well costs were controlled In the machining department. (Round your intermediate calculations to 2 decimal places. Indicate the effect of each varlance by selecting "F" for favorable. "U" for unfavorable, and "None" for no effect (l.e., zero varlance). Input all amounts as positive values.) Flexible Budget Performance Report For the Month Ended June 30 Flexible 42.000 40,000 Direct labor wages Supplies 5 85.700 28.800 25.200 22.900 52,000 89,000 5 83,200 24.400 22,100 20,900 52,000 89,000 5 291,600 Utilities Total