The production superviser of the Machining Department for Niland Company agreed to the following monehly static budget for the upceming yea Nland Cempany Hachining Departmenlt Monthly Preduction Budget Wages peleas 5.123,0 $1,265.000 The a tual amount spent and the actual unts predod-tho first dree monthsthe Machining Department were as folows Ammount Spent Units Produced $1.100,000 Febnuary1.200000 Mardh 1.250.000 The Machining Department supervisar has been very pleased with this performans becaue ul penditunes for Jansary-March have been les chan the monthly static bodget of $1,265,000 Hoew. che plan manager bella he???" budget should not rw ain faed for "very month but shoid nex ar atat to tho volume of wark that a produced in the Machi ng Depart ent Adde onal badget naarmanon for the Machining Department a as follows Wages per hour Ubility covt per direct laber hour$1.20 Direct labor hours per unit Planned mondhly unit production 100000 15.00