= Knob-Hill Corporation, a manufacturer of door knobs, budgeted its manufacturing costs for August at a production level of 10,000 door knobs. But it actually produced 12,500 door knobs because August sales were higher than it anticipated. Budgeted and actual costs are shown here:

Budgeted Actual Door knobs manufactured 10,000 12,500 Direct materials $ 3,400 $ 4,330 Direct labor 5,500 6,750 Factory overhead Variable:
Utilities 360 443 Supplies 120 162 Other 300 370 Fixed:
Supervisory salaries 2,900 2,900 Depreciation 1,000 1,000 Other 600 660 Total manufacturing costs $14,180 $16,615 Required: Prepare a manufacturing cost report comparing August’s actual costs with a revised (flexible) budget based on the actual production level for August. lpo8