TCO C) Nic Saybin Enterprises Accounting Department collects all pertinent monthly operating data. Selected data is 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 & Administrative $237,985 $244,908

Rent $135,500 $135,000