Ine proauction supervisor or the Machining Department for Hagerstown Company agreed to the following monthly static budget for the upcoming year: Hagerstown Company Machining Department Monthly Production Budget \begin{tabular}{lr} \hline Wages & $531,000 \\ Utilities & 39,000 \\ Depreciation & 65,000 \\ Total & $635,000 \\ \hline \end{tabular} The actual amount spent and the actual units produced in the first three months in the Machining Department were as follows: \begin{tabular}{lrr} & Amount Spent & Units Produced \\ \hline May & $600,000 & 65,000 \\ June & 572,000 & 59,000 \\ July & 546,000 & 53,000 \end{tabular} \begin{tabular}{lr} Wages per hour & $15.00 \\ Utility cost per direct labor hour & $1.10 \\ Direct labor hours per unit & 0.50 \\ Planned monthly unit production & 70,000 \end{tabular} Ine proauction supervisor or the Machining Department for Hagerstown Company agreed to the following monthly static budget for the upcoming year: Hagerstown Company Machining Department Monthly Production Budget \begin{tabular}{lr} \hline Wages & $531,000 \\ Utilities & 39,000 \\ Depreciation & 65,000 \\ Total & $635,000 \\ \hline \end{tabular} The actual amount spent and the actual units produced in the first three months in the Machining Department were as follows: \begin{tabular}{lrr} & Amount Spent & Units Produced \\ \hline May & $600,000 & 65,000 \\ June & 572,000 & 59,000 \\ July & 546,000 & 53,000 \end{tabular} \begin{tabular}{lr} Wages per hour & $15.00 \\ Utility cost per direct labor hour & $1.10 \\ Direct labor hours per unit & 0.50 \\ Planned monthly unit production & 70,000 \end{tabular}