Flexible Budget for varying levels of activity Nashler Company has the following budgeted variable costs per unit produced: Direct materials $7.20 Direct labor Variable overhead: Supplies 0.23 Maintenance 0.19 1.54 Power 0.18 Budgeted fixed overhead costs per month include supervision of $98,000, depreciation of s76,000, and other overhead of $245,000 In March, Nashier Company produced 170,000 units and had the following actual costs: Direct materials $1,220,000 Direct labor 268,300 Supplies 39,700 Maintenance 32,240 Power 30,530 Supervision 99,500 Depreciation 76,000 Other overhead 244,300 Required: 1. Prepare a performance report for Nashier 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. Nashier Company Performance Report Flexible Actual Cost Variance Budget Cost Direct materials Direct labor Supplies Maintenance Power Supervision Depreciation Other overhead Total costs 2. What if Nashler Company's actual direct materials cost were $1,224,000? How would that affect the variance for direct materials? If an amount is zero, enter "o". The materials variance would be s The total cost variance would by s