Blossom Company uses budgets in controlling costs. The August 2022 budget report for the company's Assembling Department is as follows. Blossom Company Budget Report Assembling Department For the Month Ended August 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Manufacturing Costs Budget Actual Variable costs Direct materials $47,200 $46,200 $ 1.000 Favorable Direct labor 53.100 50.500 2,600 Favorable Indirect materials 23,600 23,700 100 Unfavorable Indirect labor 17,700 17,300 400 Favorable Utilities 14,750 14,650 100 Favorable Maintenance 5.900 6,000 100 Unfavorable Total variable 162,250 158,350 3.900 Favorable Fixed costs Rent 10,000 10,000 Supervision 16,000 16,000 -O- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -O- Neither Favorable nor Unfavorable Depreciation 5,000 5,000 Total fixed 31.000 31000 Total costs $193,250 $189,350 $3,900 Favorable The monthly budget amounts in the report were based on an expected production of 59.000 units per month or 708,000 units per year. The Assembling Department manager is pleased with the report and expects a raise, or at least praise for a job well done. The company president, however, is unhappy with the results for August because only 57.000 units were produced. repare RUMASSE COM BLOSSOM COMPANY Assembling Department Flexible Budget Report For the Month Ended August 31, 2022 Ne Budget Actual Costs Un 57.000 57.000 Variable costs Direct Materials Direct Labor Indirect Materials Indirect labor les Maintenance Tal Variable costs Ford Coats 0 Supervision Depreciation Total Food Costa Toulota