Acme Companys production budget for August is 19,400 units and includes the following component unit costs: direct materials, $10.00; direct labor, $12.50; variable overhead, $6.00. Budgeted fixed overhead is $51,000. Actual production in August was 20,928 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.