Frank Weston, supervisor of the Freemont Corporation's Machining Department, was visibly upset after being reprimanded for his department's poor performance over the prior month. The department's cost control report is given below:

Freemont Corporation-Machining Department
Cost Control Report
For the Month Ended June 30
Planning
Budget Actual
Results Variances
Machine-hours 35,000 36,300
Direct labor wages $45,500 $86,900 $41,400 U
Supplies 14,000 24,500 10,500 U
Maintenance 125,000 137,700 12,700 U
Utilities 15,100 16,200 1,100 U
Supervision 38,000 38,000 0
Depreciation 80,000 80,000 0

Total $317,600 $383,300 $65,700 U

"I just can't understand all the red ink," 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 for a fact that my department worked more efficiently last month than it has ever worked before. Instead, he tore me apart. I thought for a minute that 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 $90,000; the fixed component of the budgeted utilities cost is $11,600.

Prepare a performance report that will help Mr. Weston's superiors assess how well costs were controlled in the Machining Department. (Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect. Input all amounts as positive values.