Sto Budget versus Hexible Budget The production supervisor of the Machining Department for Celtic Company agreed to the following monthly static budget for the upcoming year: Celtic Company Machining Department Monthly Production Budget Wages $295,000 Utilities 16,000 Depreciation 26,000 Total $337,000 the actual amount spers and the actual units produced in the first three months in the Machining Department were as follows: Amount Units Spent Produced January $317,000 57,000 February 303,000 52.000 March 290,000 47,000 the Machining Department supervisor has been very pleased with this performance because actual expenditures for January March have been less than the monthly static budget of 37.000. However, the plant manager believes that the budget should not remontowed for every month but should ex' or adjust to the volume of work that is produced in the Machining Department. Additional budget information for the Machining Department is as follows Wages per hout 519,00 utility cost per direct labor hour $1.00 Oect labeur huts per unit Sto Budget versus Hexible Budget The production supervisor of the Machining Department for Celtic Company agreed to the following monthly static budget for the upcoming year: Celtic Company Machining Department Monthly Production Budget Wages $295,000 Utilities 16,000 Depreciation 26,000 Total $337,000 the actual amount spers and the actual units produced in the first three months in the Machining Department were as follows: Amount Units Spent Produced January $317,000 57,000 February 303,000 52.000 March 290,000 47,000 the Machining Department supervisor has been very pleased with this performance because actual expenditures for January March have been less than the monthly static budget of 37.000. However, the plant manager believes that the budget should not remontowed for every month but should ex' or adjust to the volume of work that is produced in the Machining Department. Additional budget information for the Machining Department is as follows Wages per hout 519,00 utility cost per direct labor hour $1.00 Oect labeur huts per unit