Acme Company's production budget for August is 18,800 units and includes the following component unit costs: direct materials, $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. (Round "Cost per unit" to 2 decimal places.) Original Budget Flexed Budget Cost Formula (18,800 units) (19,416 units) Direct materials Direct labor $18,800.00 per unit $ 11.00 per unit $ 5.50 per unit 45,000 per month Variable overhead Fixed overhead Total budgeted cost $ 0 $ 0