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 76,000 Depreciation Other overhead Required: 244,300 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 Performance Report Actual Cost Flexible Budget Cost Variance 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"0" for the amount and select "NA" in the last column. Nashler Company Performance Report Actual Cost Flexible Budget Cost Variance Direct materials Direct labor Supplies Maintenance Power Supervision Depreciation Other overhead Total cost 2. What if Nashler Company's actual direct materials cost were $1,175,0407 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