(B) The following is monthly static budget of Assembling Division for Rubic Sdn Bhd: Wages Utilities Depreciation Total RM2,250,000 72,000 36,000 RM2,358,000 The actual amount spent and the actual units produced in June and July 2021 in the division were as follows: June July Amount spent (RM) Units produced 1,950,000 2,200,000 48,000 52,000 The Assembling Division supervisor has been very happy with this performance because actual expenditures for June and July have been significantly less than the monthly static budget. However, the factory manager believes that the budget should not remain fixed for every month but should "flex" to the volume of work that is produced in the Assembling Division. Additional budget information for the division is as follows: Wages per hour RM25.00 Utility cost per direct labor hour RM0.80 Direct labor hours per unit 1.5 Planned monthly unit production 60,000 Required: (a) Prepare a flexible budget for the actual units for June and July in the Assembling Division. Assume depreciation is a fixed cost. (Show your workings clearly). (10 marks) (b) Compare the flexible budget with the actual expenditures for June and July. Explain your view