Acme Companys production budget for August is 18,000 units and includes the following component unit costs: direct materials, $8.00; direct labor, $11.20; variable overhead, $6.00. 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. (Round "Cost per unit" to 2 decimal places.)

			Original Budget	Flexed Budget
	Cost Formula		(18,000 units)	(18,400 units)
Direct materials
Direct labor
Variable overhead
Fixed overhead
Total budgeted cost