The production supervisor of the Machining Department for Niland Company agreed to the following monthly static budget for the upcoming year: The actual amount spent and the actual units produced in the first three months in the Machining Department were as follows: Amount Spent Units Produced The Machining Department supervisor has been very pleased with this performance because actual expenditures for January-March have been less tha produced in the Machining Department. Additional budget information for the Machining Department is as follows: a. Prepare a flexible budget for the actual units produced for January, February, and March in the Machining Department. Assume that depreciation is Niland Company-Machining Department b. Compare the flexible budget with the actual expenditures for the first three months