The production supervisor of the machining department for niland company agreed to the following monthly static budget for the upcoming year: niland companymachining departmentmonthly production budgetwages $1,125,000utilities 90,000depreciation 50,000total $1,265,000the actual amount spent and the actual units produced in the first three months in the machining department were as follows: amount spent units producedjanuary $1,100,000 80,000 february 1,200,000 90,000 march 1,250,000 95,000 the machining department supervisor has been very with this performance because actual expenditures for january–march have been less than the monthly static budget of $1,265,000. however, the plant manager believes that the budget should not remain fixed for every month but should "flex" or adjust to the volume of work that is produced in the machining department. additional budget information for the machining department is as follows: wages per hour $15.00utility cost per direct labor hour $1.20direct labor hours per unit 0.75planned monthly unit production 100,000a. prepare a flexible budget for the actual units produced for january, february, and march in the machining department. assume depreciation is a fixed cost. if required, use per unit amounts carried out to two decimal places. enter all amounts as positive numbers. niland company—machining departmentflexible production budgetfor the three months ending march 31january february marchunits of production wages $ $ $utilities depreciation total $ $ $b. compare the flexible budget with the actual expenditures for the first three months. january february marchtotal flexible budget $ $ $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.