22 Problem Set Wages per hour $18.00 Utility cost per direct labor hour $1.30 Direct labor hours per unit 0.25 Planned monthly unit production 68,000 a. Prepare a flexible budget for the actual units produced for May, June, and July in the Machining Department. Assume depreciation is a fixed cost. If required, use per unit amounts carried out to t decimal places. Hagerstown Company Machining Department Budget For the Three Months Ending July 31 Units of production Wages Utilities Depreciation Total Supporting calculations: Units of production Hours per unit May 62,000 June July 57,000 51,000 A A 62,000 X 57,000 X 51,000