Can someone please verify if this is correct?

Static Budget versus Flexible Budget The production supervisor of the Machining Department for Niland Company agreed to the following monthly static budget for the upcoming year: Niland Company Machining Department Monthly Production Budget Wages $698,000 Utilities 33,000 Depreciation 56,000 Total $787,000 The actual amount spent and the actual units produced in the first three months in the Machining Department were as follows: Amount Spent Units Produced January $742,000 122,000 February 706,000 111,000 March 673,000 100,000 The Machining Department supervisor has been very pleased with this performance because actual expenditures for January-March have been less than the monthly static budget of $787,000. However, the plant manager believes that the budget should not remain fixed for every month but should "flex" or adjust to the volume of work that is produced in the Machining Department. Additional budget information for the Machining Department is as follows: Wages per hour $21.00 Utility cost per direct labor hour $1.00 Direct labor hours per unit 0.25 Planned monthly unit production 133,000 a. Prepare a flexible budget for the actual units produced for January, February, and March in the Machining Department. Assume that depreciation is a fixed cost. Enter all amounts as positive numbers. If required, use per unit amounts carried out to two decimal places. Calculator a. Prepare a flexible budget for the actual units produced for January, February, and March in the Machining Department. Assume that depreciation is a fixed cost. Enter all amounts as positive numbers. If required, use per unit amounts carried out to two decimal places. Niland Company-Machining Department Flexible Production Budget For the Three Months Ending March 31 January February March Units of production 122,000 111,000 100,000 Wages 640,500 577,500 525,000 Utilities 30,500 27,750 25,000 Depreciation 56,000 56,000 56,000 Total $ 726,500 610,850 606,000 b. Compare the flexible budget with the actual expenditures for the first three months. January February March Total flexible budget $ 726,500 610,850 606,000 Actual cost 742,000 706,000 673,000 Excess of actual cost over budget $ 15,500 $ 95,150 67,000 What does this comparison suggest? No The Machining Department has performed better than originally thought. The department is spending more than would be expected. Yes