$\backslash$table$[[,$Results,Budget,Variances$],[$Machine$-$hours,$42,000,40,000,],[$Direct labor wages,$ $80,500,$$ $78,400,$$ $2,100$ U$],[$Supplies$,24,800,22,800,2,000$ U$],[$Maintenance$,24,000,21,300,2,700$ U$],[$Utilities$,21,700,20,100,1,600$ U$],[$Supervision$,48,000,48,000,0],[$Depreciation$,81,000,81,000,0],[$Total$,$$ $280,000,$$ $271,600,$$ $8,400$ U$]]$

"I just can't understand all of these unfavorable variances," 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 my department worked more efficiently last month than ever before. Instead, he tore me apart. I thought for a minute 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 $$14,900$; the fixed component of the budgeted utilities cost is $$13,500.$

Required:

$2.$ Complete the performance report that will help Mr$.$ Weston's superiors assess how well costs were controlled in the machining department.

Note: Do not round your intermediate calculations. Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.