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Several years ago, Westmont Corporation developed a comprehensive budgeting system for planning and control purposes. While departmental supervisors have been happy with the system, the factory manager has expressed considerable dissatisfaction with the information being generated by the system. A typical departmental cost report for a recent period follows:

Assembly Department
Cost Report
For the month ended March 31
	Actual Results	Planning Budget Variances
Machine Hours	15,000	20,000
Variable Costs:
Supplies	$ 9,300	$ 9,900 $600 F
Scrap	32,200	34,500 $2,300 F
Indirect materials	93,800	111,00 $17,200 F
Fixed costs:
Wages & Salaries	77,500	73,000 $4,500 U
Equipment Depreciation	103,000	103,000 $0
Total Costs	$ 315,800	$ 331,400 $15,600 F

After receiving a copy of this cost report, the supervisor of the Assembly Department stated, "These reports are super. 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.

Required:

Complete the new performance report for the Quarter, based on Flexible Budget Performance approach.