Acme Companys production budget for August is 18,000 units and includes the following component unit costs: direct materials, $8.00; direct labor, $10.50; variable overhead, $6.40. Budgeted fixed overhead is $37,000. Actual production in August was 19,950 units.

Required:

Prepare a flexible budget that would be used to compare against actual production costs for August. (Round "Cost per unit" to 2 decimal places.)