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$[[,$Bot,$\backslash$table$[[$Assembly$],[$cost$],[$the Month$]],\backslash$table$[[$Department$],[$Report$],[$Ended March$],[$Nctual$],[$Resul ty$]],\backslash$table$[[11$ Planning$],[$Budget$]],,$Varian,$1000],[\backslash$table$[[$Yachine$-$hours$],[$Variable coetel$]],,,25,000,30,000,,,],[$Supplies$,,,56,600,$& $7,200,,$$$600,?$