Acme Company's 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 (18,000 units) (18,400 units) Cost Formula Direct materials Direct labor Variable overhead Fixed overhead 44,000 44,000 Total budgeted cost 0 $