Nic Saybin Enterprises' accounting department collects all pertinent monthly operating data. Selected data are presented below for the current month. From the data provided, please provide Saybin Enterprises' management with a flexible budget analysis to see how costs were controlled.

	Actual Costs Incurred	Static Budget
Activity level (in units)	755,000	746,500
Variable costs:
Indirect materials	$328,997	$325,640
Utilities	$174,332	$171,890
Fixed costs:
General and administrative	$237,985	$244,908
Rent	$135,500	$135,000