Utility costs per hour X $ 0.90 X $ 0.90 X $ 0.90 Total utilities 19,620 17,820 16,020 b. Compare the flexible budget with the actual expenditures for the first three months. May June July Total flexible budget 445,274.23 83,663.38 363,754.54 Actual cost Excess of actual cost over budget What does this comparison suggest? The Machining Department has performed better than originally thought. The department is spending more than would be expected