information for the Machining Department is as follows: places. Hagerstown Company Machining Department Budget For the Three Months Ending July 31 Line Item Description Units of production Supporting calculations: Units of production Hours per unit Total hours of production Wages per hour Total wages Total hours of production Utility costs per hour Total utilities b. Compare the flexible budget with the actual expenditures for the first three months. The Machining Department has performed better than originally thought. The department is spending more than would be expected