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

The actual amount spent and the actual units produced in the first three months in the Machining Department were as follows:

produced in the Machining Department. Additional budget information for the Machining Department is as follows:

Wages per hour

Utility cost per direct labor hour