Acme Company's production budget for August is 18,100 units and includes the following component unit costs: direct materials, $8.00; direct labor, $10.50; variable overhead, $6.50. Budgeted fixed overhead is $38,000. Actual production in August was 19,872 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