Flexible Budget for Varying Levels of Activity Nashler Company has the following budgeted variable costs per unit produced: Direct materials $7.20 Direct labor 1.54 Variable overhead: Supplies 0.23 Maintenance 0.19 Power 0.18 Budgeted fixed overhead costs per month include supervision of $98,000, depreciation of $76,000, and other overhead of $245,000. In March, Nashler Company produced 163,200 units and had the following actual costs: Direct materials $1,170,000 Direct labor 258,000 Supplies 38,100 Maintenance 30,960 Power 29,300 Supervision 99,450 Depreciation 76,000 Other overhead 244,300 Required: 1. Prepare a performance report for Nashler Company comparing actual costs with the flexible budget for actual units produced. If there is no variance, enter "O" for the amount and select "NA" in the last column. Nashler Company 1. Prepare a performance report for Nashler Company comparing actual costs with the flexible budget for actual units produced. If there is no variance, enter "0" for the amount and select "NA" in the last column. Nashler Company Performance Report Flexible Budget Cost Actual Cost Variance Direct materials $ 1,170,000 1,175,040 5,040 Favorable Direct labor 258,000 251,328 6,672 Unfavorable Supplies 38,100 37,536 564 Unfavorable Maintenance 30,960 31,008 48 Favorable Power 29,300 29,376 76 Favorable Supervision 99,450 98,000 1,450 Unfavorable Depreciation 76,000 76,000 0 Other overhead 244,300 245,000 700 Favorable Total cost 1,946,110 $ 1,943,288 2,822 Unfavorable 2. What if Nashler Company's actual direct materials cost were $1,175,040? How would that affect the variance for direct materials? If an amount is zero, enter "O". The materials variance would be $ 0 The total cost variance would increase by $ 4,000 X. Foodback