Can someone help me figure out this flexible budget report?

Ratchet Company uses budgets in controlling costs The August 2017 budget report for the company's Assembling Department is as fallaws Budget Report For the Month Ended August 31, 2017 Dillerenice Favorable Neither Favorable nor Unlavorable Variable costs pirect materials $50,020 $48,920 $1,10D Favorahle Direct labor Indirect materials 24,400 24,700 300 Unfavorable Indirect labor Utilities 59,780 56,480 3,300 Favorable 20,740 20,340 400 Favorable 15,250 15,130 120 Favorable 7.320 7.610 9 Unfavorable Total varable177,510 173,18D 4.33D Favorable Fixed cncts 12,000 12,90-D-Neithar Faorable nar Unfavarable 17,500 17,500-0 Neither Favorable nor unfavorable 7,500 7,500 0 Neither Favorable nor Unfavarable 37,900 37,900 Neither Favorable nor Unfavorable Depreciation Total fixed Total costs $215,410 $211,080 $4,330 Favorable The monthly budget amounts in the report were based on an expected production of 61,000 units per month or 732,000 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 pres dent, however, is unhappy with the results tor August because only 59,000 units were produced