Hawkins Corporation uses a flexible budgeting process. Its budgeted variable manufacturing costs for direct labor, direct materials, and variable overhead total $50 per unit, and its fixed manufacturing overhead costs are budgeted at $10,000 per month. At its normal level of budgeted production of 500 units per month, its budgeted manufacturing costs total $35,000 ((500 units $50 per unit) + $10,000). In the most recent month, the company produced 400 units at a total manufacturing cost of $29,000. The company's budgeted total monthly cost to produce 400 units is $ In the current month, the company was under budget by $