help please

Several years ago, B&B Corporation developed a comprehensive budgeting system for profit planning and control purposes. While departmental supervisors have been thrilled with the system, the factory manager has expressed considerable dissatisfaction with the information being generated by the system. After receiving a copy of the below cost report, the supervisor of the Machining Department stated "These reports are awesome. It makes me feel really good to see how well things are going in my department. I can't understand why those people upstairs complain so much about the reports." For the last several years, the company's marketing department has chronically failed to meet the sales goals expressed in the company's monthly budgets. The company's president is uneasy about the cost reports and would like you to evaluate their usefulness to the company. What changes, if any, should be made in the reports to give better insight into how well departmental supervisors are controlling costs? Prepare a new performance report. Explain why the first report was not an accurate assessment of the unit's performance