Need the Analysis worksheet and Performance report! Frank Weston, supervisor of the Freemont Corporation's Machining Department, was upset after being reprimanded for his department's poor performance over the prior month. The

department's cost control report is given below:

"I just can't understand all of these unfavorable variances," Weston complained to the supervisor of another department. "When the boss called me in$,$ I thought he was going to give me a pat on

the back because I know my department worked more efficiently last month than ever before. Instead, he tore me apart. I thought for a minute it might be over the supplies 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 is unfavorable."

Direct labor wages and supplies are variable costs; supervision and depreciation are fixed costs; and maintenance and utilities are mixed costs. The fixed component of the budgeted maintenance

cost is $$92,000$; the fixed component of the budgeted utilities cost is $$11,700.$

Required:

Evaluate the company's cost control report and explain why the variances were all unfavorable.

Using Exhibit $9-8$ as your guide, prepare a performance report that will help Mr$.$ Weston's superiors assess how well costs were controlled in the Machining Department.