Westmont Corporation uses a comprehensive budgeting system for planning and control purposes. While departmental supervisors are happy with the system, the factory manager is not.

A report for the company's Assembly Department for March follows:

$\backslash$table$[[,\backslash$table$[[$Assembly$],[$Cost$],[$For the Month$]],\backslash$table$[[$Department$],[$Report$],[$Ended March$],[$Actual$],[$Results$]],\backslash$table$[[31],[$Planning$],[$Budget$]],$Varianc,$],[$Machine$-$hours,,$15,000,20,000,,],[$Variable costs:,,,,,$],[$Supplies$,,$$$11,400,$$$12,000,$$$600,F$