Carla Vista Company uses budgets in controlling costs. The August 2022 budget report for the company's Assembling Department i as follows. Carla Vista Company Budget Report Assembling Department For the Month Ended August 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Manufacturing Costs Budget Actual Variable costs Direct materials $ 54,600 $ 53,500 $ 1,100 Favorable Direct labor 63,700 60,600 3,100 Favorable Indirect materials 31,200 31,400 200 Unfavorable Indirect labor 19,500 19,100 400 Favorable Utilities 19,500 19,370 130 Favorable Maintenance 7,800 8,010 210 Unfavorable Maintenance 7,800 8,010 210 Unfavorable Total variable 196,300 191,980 4,320 Favorable Fixed costs Rent 10,900 10,900 -0- Neither Favorable nor Unfavorable Supervision 17,800 17,800 -O- Neither Favorable nor Unfavorable Depreciation 7,000 7,000 -O- Neither Favorable nor Unfavorable Total fixed 35,700 35,700 -0- Neither Favorable nor Unfavorable Total costs $ 232,000 $227,680 $ 4,320 Favorable The monthly budget amounts in the report were based on an expected production of 65,000 units per month or 780,000 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 63,000 units were produced. (a) & (b) (a) State the total monthly budgeted cost formula. (Round cost per unit to 2 decimal places, e.g. 1.25.) The formula is $ 38,400 + variable costs of $ 3.07 per unit. CARLA VISTA COMPANY Assembling Department Flexible Budget Report For the Month Ended August 31, 2022 Differ Favor Unfavo Neither F nor Unfa Budget Actual Costs $ $ $