can you help me with the second part of the question? Thanks

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 costs before fixed costs.) WATERWAY COMPANY Assembling Department Flexible Budget Report For the Month Ended September 30, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Costs Units 68000 68000 Variable Costs v Direct Materials Direct Labor Indirect Materials Indirect Labor Utilities Maintenance Total Variable Costs V Fixed Costs Rent 10800 10800 Neither Favorable nor Unfavorable Supervision 17600 17600 0 Neither Favorable nor Unfavorable Depreciation 5700 5700 0 Neither Favorable nor Unfavorable Total Fixed Costs 34100 34100 o Neither Favorable nor Unfavorable Problem 25-03A a, b1, c (Video) Waterway Company uses budgets in controlling costs. The August 2020 budget report for the company's Assembling Department is as follows. WATERWAY COMPANY Budget Report Assembling Department For the Month Ended August 31, 2020 Difference Favorable Unfavorable Neither Favorable Manufacturing Costs Budget Actual 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 -- 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 5231,860 $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