CALCULA Bramble Company uses budgets in controlling costs. The August 2017 budget report for the company's Assembling Department is as follows. BRAMBLE COMPANY Budget Report Assembling Department For the Month Ended August 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Manufacturing Costs Budget Actual Variable costs Direct materials $53,760 $52,760 $1,000 Favorable Direct labor 62,720 59,620 3,100 Favorable Indirect materials25,600 25,800 200 Unfavorable Indirect labor 20,480 20,020 460 Favorable 22,400 22,280 120 Favorable Utilities 12,800 13,180 380 Unfavorable Maintenance Total variable 197.760 193,660 4,100 Favorable Fixed costs Rent -0- Neither Favorable nor Unfavorable 10,800 10,800 Supervision -0- Neither Favorable nor Unfavorable 17,600 17,600 Depreciation 5,700 5,700 -0- Neither Favorable nor Unfavorable Total fixed 34,100 34,100 -0-Neither Favorable nor Unfavorable 1,860 $227760-100 Favorable Total costs CAaRATOR PRINTER VIRSION BACK ble budget variable costs before fixed costs.) data, assuming (1) each variable cost was 10% higher than its actual cost in August, In September, 68,000 units were produced. Prepare the budget report using fle and (2) fixed costs were the same in September as in August. (List BRAMBLE COMPANY Flexible Budget Report Difference Favorable Neither Favorable nor Unfavorable Actual Costs Budget