Flint Company uses budgets in controlling costs. The August 2017 budget report for the company's Assembling Department is as follows. FLINT COMPANY Budget Report Assembling Department For the Month Ended August 31, 2017 Difference Favorable Unfavorable Manufacturing Costs Budget Actual Variable costs Direct materials $48,380 $47,280 $1,100 Favorable Direct labor 57,820 54,520 3,300 Favorable Indirect materials 25,960 26,060 100 Unfavorable Indirect labor 21,240 20.790 450 Favorable Utilities 20.650 20,510 140 Favorable Maintenance 7,080 7,190 110 Unfavorable Total variable 181,130 176,350 4,780 Favorable Fixed costs Rent 12,100 12.100 -0- Supervision 19,000 19.000 -0- Depreciation 7,300 7,300 -0- Total fixed 38,400 38.400 -0- Total costs $219,530 $214.750 $4.780 Favorable The monthly budget amounts in the report were based on an expected production of 59,000 units per month or 708,000 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 57,000 units were produced. In September, 63,000 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 variable costs before fixed costs.) FLINT COMPANY Assembling Department Flexible Budget Report Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Costs