Acme Companys production budget for August is 17,800 units and includes the following component unit costs: direct materials, $6.00; direct labor, $10.00; variable overhead, $6.00. Budgeted fixed overhead is $35,000. Actual production in August was 19,368 units, actual unit component costs incurred during August include direct materials, $8.50; direct labor, $9.50; variable overhead, $7.50. Actual fixed overhead was $36,800.