Frank Weston, supervisor of the Freemont Corporation’s MachiningDepartment, was visibly upset after being reprimanded for hisdepartment’s poor performance over the prior month. Thedepartment’s cost control report is given below:

Freemont Corporation–Machining Department Cost Control Report For the Month Ended June 30
	Actual Results			Planning Budget			Variances
Machine-hours		42,000			40,000
Direct labor wages	$	76,600		$	74,800		$	1,800	U
Supplies		23,300			21,600			1,700	U
Maintenance		23,100			20,900			2,200	U
Utilities		20,800			19,500			1,300	U
Supervision		45,000			45,000			0
Depreciation		75,000			75,000			0
Total	$	263,800		$	256,800		$	7,000	U

“I just can’t understand all of these unfavorable variances,”Weston complained to the supervisor of another department. “Whenthe boss called me in, I thought he was going to give me a pat onthe back because I know for a fact that my department worked moreefficiently last month than it has ever worked before. Instead, hetore me apart. I thought for a minute that it might be over thesupplies that were stolen out of our warehouse last month. But theyonly amounted to a couple of hundred dollars, and just look at thisreport. Everything is unfavorable.”

Direct labor wages and supplies are variable costs; supervisionand depreciation are fixed costs; and maintenance and utilities aremixed costs. The fixed component of the budgeted maintenance costis $13,700; the fixed component of the budgeted utilities cost is$13,200.

Required:

2. Complete the performance report that will help Mr. Weston’ssuperiors assess how well costs were controlled in the machiningdepartment. (Round your intermediate calculations to 2decimal 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 positivevalues.)