Problem 9-25 Critiquing a Variance Report; Preparing a Performance Report LO9-1, L09-2, ?09.3, L09.4, L09-S 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 report for the company's Assembly Department for the month of March follows Assembly Department Cost Report For the Month Ended March 31 Actual Planning Results Budget 15,000 20,000 Variances Machine-hours Variable costs: Supplies Scrap Indirect materials Fixed costs: Wages and salaries Equipment depreciation Total cost $ 11,400 12,000 600 F 3,000F 119,000 142,500 23,500 F 42,000 45,000 85,900 80,000 110,000 110,000 5,900 U $368,300 $389,500 $21,200 F