The prodvction supervisor of the Machining Department for N Hand Company agreed to the following monthly statc budget for the upcoming year: The actual amount spent and the actual units produced in the first three months in the Machining Department wern as follows: The Machining Department superviso has heeri very oleused wath this performance because actual expenditures tor lanuary-March have been lest than the monthly atatic bidget of 51,451,000. However, the plant manager believes that the budget should not teentin fixed foc every month but thould "fles" or adjust to the volume of work that is prieduced in the Machiting Department. Additional budget intormation for the Machining Debartment is as follows: of 51,451,000. Howeve, the plant mansger believes that the budget should not temain lixed lot tevery the Machining Department, Additianal budget infomabon for the Machiniega Department is as lollows: Smounts as bosinve numbers. If tequied, use ger unit amounts carried eut to two decimal places: b. Compare the flexible buidget with the actual expenditures for the first three months. wrat ooes uns cumparwen suggester The Machining Deportment has performed better than originally thought. The department is spending more than would be expected