Acme Company's production budget for August is $19,300$ units and includes the following component unit costs: direct materials, $$9\mathrm{.}00$; direct labor, $$11\mathrm{.}80$; variable overhead, $$5\mathrm{.}80.$ Budgeted fixed overhead is $$50,000.$ Actual production in August was $21,870$ 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.

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