Frank Weston, supervisor of the Fremont Corporations Machining DepartmentAc€¦ the departments cost control report given below reflects direct labor wages and supplies as variable costs; supervision and depreciation as fixed costs; and maintenance and utilities as mixed costs. The fixed component of the budgeted maintenance cost is $92,000; the fixed component of the budgeted utilities cost is $11,700. a) Evaluate the companys cost control report and explain why the variances were all unfavorable. b) Prepare a performance report that will help Mr. Westons superiors assess how well costs were controlled in the Machining Department. Freemont Corporation-Machining Department Cost Control Report For the Month Ended June 30 Planning Budget Actual Results Variances Machine-hours 35,000 38,000 Direct labor wages $80,500 $86,100 $5,600 U Supplies 21,000 23,100 2,100 U Maintenance 134,000 137,300 3,300 U Utilities 15,200 15,700 500 U Supervision 38,000 38,000 0 Depreciation 80,000 80,000 0 Total $368,700 $380,200