Bramble Company uses budgets in controlling costs. The August 2017 budget report for the companys Assembling Department is as follows.

BRAMBLE COMPANY Budget Report Assembling Department For the Month Ended August 31, 2017
					Difference
Manufacturing Costs	Budget		Actual		Favorable Unfavorable
Variable costs
Direct materials	$53,760		$52,760		$1,000	Favorable
Direct labor	62,720		59,620		3,100	Favorable
Indirect materials	25,600		25,800		200	Unfavorable
Indirect labor	20,480		20,020		460	Favorable
Utilities	22,400		22,280		120	Favorable
Maintenance	12,800		13,180		380	Unfavorable
Total variable	197,760		193,660		4,100	Favorable
Fixed costs
Rent	10,800		10,800		0
Supervision	17,600		17,600		0
Depreciation	5,700		5,700		0
Total fixed	34,100		34,100		0
Total costs	$231,860		$227,760		$4,100	Favorable

The monthly budget amounts in the report were based on an expected production of 64,000 units per month or 768,000 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 62,000 units were produced.

Brombie Company uses budgets in controlling coct. The August 2017 budget report for the company's 459embing Department is a follows RRAMBLE CONPANY Receng Lartman For the Month Ende 1, 2017 , MA Rutinet Report . Sant Favorable Untavorable Artual Manufacturing Costs Variati Direct materiais $52.760 $1,000 worsble Direct labor G2,720 25,000 Indirect materiale 50.620 3,100 vorable 25.BUD 200 ml 201,02D en wat Indirile 20.400 22.400 22,2AN 120 Prable Maintenance 12,800 13.180 380 Unterstic 1931, 4.100 Tests . 4 da 197,710 Firedents Net 10.200 10,000 Supervision 17.00 Depreciation 3.700 0 17, 5705 74,18 14,100 Total $231,05222./00 $4,100 The monthly budget amounts in the recort were bees on an expected production of G400 units pe-month or 768.000 unks cerror The Emembing Department mansper is pleased with the report and excess falsc, or at least oralse for a job well done. The company president Towerer leurhapon with the results for August because ons 62,000 units were produces State the total monthly budgeted cost fornuis. (Round cost per unit to 2 decimal places, c.p. 125.) Thes -yaxele coxa's PH Hunt - le Prepare a budget report for Augustin Hedible budoet data (List wareble costs before the costs. In aptarbar, 45, CUL uris ware ProduEd. FTapEr Lir Ladys: ter: Liry fasth tury+L IL, (1) adai: LLL Was 1s ligia: Harris at LLL inaugur, and (a) finad cuits MAR Lre seein plants' as in Augh.. BRANIRE COMPANY BRAMBLE COMPANY Assembling Department Flesh Roshe Raput MANgDepowman Heabile Budget Hot Difference Furaha Unfavorable Meither Fresh nor Unfavorable Difference Fawrah Unfavorable Neither Furah mer Unfavorable Budget Actual Coats Budget Actual Costs