Static Budget versus Flexible Budget The production supervisor of the Machining Department for Hagerstown Company agreed to the following monthly static budget for the upcoming year: Hagerstown Company Machining Department Monthly Production Budget Wages Us Depredation $459,000 28,000 Tutal $7,000 $504,000 The actual amount spent and the actual units produced in the first three months in the Machining Department were as fo Amount Spent Units Produced May June July 1504,000 483,000 459.000 117,000 107,000 95,000 The Hachining Department supervisor has been very pleased with this performance because actual expendres for May-July have been significantly than the unfly static bit of 534.000 How the plant maar bees that the budget should not remain fleed for every month but should "Bes' or adjust to the volume of work that is prehured in the machining Department Addit aut information for de Machining Departments f Wages per hour $10.00 Uity cat per dret later hour $5.10 Det er kurs per on 0.20 Hanned monthly u 128.000