Grouper Company uses budgets in controlling costs. The August 2017 budget report for the company's Assembling Department is as follows. GROUPER COMPANY Budget Report Assembling Department For the Month Ended August 31, 2017 Difference Budget Actual Favorable Unfavorable Manufacturing Costs Variable costs Direct materials Direct labor Indirect materials Indirect labor Utilities Maintenance Total variable Fixed costs Rent Supervision Depreciation Total fixed Total costs $50,020 59,780 24,400 20,740 15,250 7,320 177,510 $48,920 $1,100 Favorable 56,480 3,300 Favorable 24,700 300 Unfavorable 20,340 400 Favorable 15,130 120 Favorable 7,610 290 Unfavorable 173,1804,330 Favorable 12,900 17,500 7,500 37,900 $215,410 12,900 17,500 7,500 37,900 $211,080 -0- $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 president, however, is unhappy with the results for August because only 59,000 units were produced. (a) * Your answer is incorrect. Try again. State the total monthly budgeted cost formula. (Round cost per unit to 2 decimal places, e.g. 1.25.) 34,100 34,100. variable costs or L 3.09 oct us 3.09 The formula is $L + variable costs of se per unit