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.

In September, 68,000 units were produced. Prepare the budget report using flexible budget data, assuming (1) each variable cost was 10% higher than its actual cost in August, and (2) fixed costs were the same in September as in August. (List variable costs before fixed costs.)