EX 21-3 Static budget versus flexible budget OBJ. 2, 4 The production supervisor of the Machining Department for Rodriguez Company agreed to the following monthly static budget for the upcoming year: SHOW ME HOW Rodriguez Company Machining Department Monthly Production Budget $384,000 36,000 60,000 $480,000 The actual amount spent and the actual units produced in the first three months of 2016 in the Machining Department were as follows: Amount Spent $400,000 440,000 470,000 Units Produced 90,000 100,000 110,000 January March