Bramble Company uses budgets in controlling costs. The August 2022 budget report for the companys Assembling Department is as follows.

BRAMBLE COMPANY Budget Report Assembling Department For the Month Ended August 31, 2022
			Difference
Manufacturing Costs	Budget	Actual	Favorable Unfavorable Neither Favorable nor 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	Neither Favorable nor Unfavorable
Supervision	17,600	17,600	0	Neither Favorable nor Unfavorable
Depreciation	5,700	5,700	0	Neither Favorable nor Unfavorable
Total fixed	34,100	34,100	0	Neither Favorable nor Unfavorable
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.

(a) State the total monthly budgeted cost equation. (Round cost per unit to 2 decimal places, e.g. 1.25.)

The equation is fixed costs

$enter a dollar amount + variable costs of $enter a dollar amount per unit rounded to 2 decimal places per unit.