Acme Company's production budget for August is $18,000$ units and includes the following component unit costs: direct materials, $$8\mathrm{.}00$; direct labor, $$11\mathrm{.}20$; variable overhead, $$6\mathrm{.}00.$ Budgeted fixed overhead is $$44,000.$ Actual production in August was $18,400$ units.

Required:

Prepare a flexible budget that would be used to compare against actual production costs for August.

Note: Round "Cost per unit" to $2$ decimal places.

$\backslash$table$[[,$Cost Formula,$\backslash$table$[[$Original Budget$],[$ units$)]],\backslash$table$[[$Flexed Budget$],[$ units$)]]],[$Direct materials,,,,$],[$Direct labor,,,,$],[$Variable overhead,,,,$],[$Fixed overhead,,,$0,],[$Total budgeted cost,,,$$,]]$