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.

$3\mathrm{.}25$

points

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 $31],[$Actual$],[$Results$]],\backslash$table$[[$Planning$],[$Budget$]],$Variance,ces$],[$Machine$-$hours,,$15,000,20,000,,],[$Variable costs:,,,,,$],[$Supplies$,,$$$9,900,$$$10,500,$$$600,$F$],[$Scrap$,,35,000,37,500,2,500,F$