Acme Company's production budget for August is 18,800 units and includes the following component unit costs: direct materia $8.00; direct labor, $11.00; variable overhead, $5.50. Budgeted fixed overhead is $45,000. Actual production in August was 19,416 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