Grouper Company uses budgets in controlling costs. The August 2022 budget report for the companys Assembling Department is as follows.

GROUPER COMPANY Budget Report Assembling Department For the Month Ended August 31, 2022
			Difference
Manufacturing Costs	Budget	Actual	Favorable Unfavorable Neither Favorable nor Unfavorable
Variable costs
Direct materials	$50,020	$48,920	$1,100	Favorable
Direct labor	59,780	56,480	3,300	Favorable
Indirect materials	24,400	24,700	300	Unfavorable
Indirect labor	20,740	20,340	400	Favorable
Utilities	15,250	15,130	120	Favorable
Maintenance	7,320	7,610	290	Unfavorable
Total variable	177,510	173,180	4,330	Favorable
Fixed costs
Rent	12,900	12,900	0	Neither Favorable nor Unfavorable
Supervision	17,500	17,500	0	Neither Favorable nor Unfavorable
Depreciation	7,500	7,500	0	Neither Favorable nor Unfavorable
Total fixed	37,900	37,900	0	Neither Favorable nor Unfavorable
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 president, however, is unhappy with the results for August because only 59,000 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

$ enter a dollar amount + variable costs of $ enter a dollar amount per unit.

(b) Prepare a budget report for August using flexible budget data. (List variable costs before fixed costs.)