The production supervisor of the Machining Departument for Hagerstown Company apreed to the following monthly static budget for the upcoming year: The actual ameunt spent and the actual units orococed in the first three months in the Machining Department wite as followi: Addatorial budget intoematlon for the Machiring Department is as follons: he Mactining Departmert urpervisor has been very plessed with this performance because actual eopeoditures for May-July huve been significancty less than the manttly static bedget of 999 , oog lowever, the plant manager beicves that the budget should not temain fived for every month but shoeld "flex" ar adjust to the volume of work that is produced in the Hachiring Department. Additionat bedjee information for the Machining Department is as follows: two 6 codmal places b. Compare the flexible budget with the actual expenditures for the first three months