Help Answering question (B1) please...

Ayayai Company uses budgets in controlling costs. The August 2017 budget report for the company's Assembling Department is as follows. AYAYAI COMPANY Budget Report Assembling Department For the Month Ended August 31, 2017 Difference Favorable Manufacturing Costs Budget Actual Unfavorable Variable costs Direct materials $47.200 $46.200 $1.000 Favorable Direct labor 53,100 50.500 2.600 Favorable Indirect materials 23,600 23.700 100 Unfavorable Indirect labor 17,700 17.300 400 Favorable Utilities 14,750 14.650 100 Favorable Maintenance 5,900 6.000 D Unfavorable Total variable 162,250 158.350 3.900 Favorable Fixed costs Rent 10,000 10.000 -0- Supervision 16,000 16.000 -0- Depreciation 5,000 5.000 -0- Total fixed 31,000 31 000 -0- Total costs $193,250 $189.350 $3.900 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. (a) Your answer is correct. State the total monthly budgeted cost formula. (Round cost per unit to 2 decimal places, e.g. 1.25.] The formula is $ 31,000 + variable costs of $ 2.75 per unit. eTextbook and Media Attempts: 1 of 3 used(b1) Prepare a budget report for August using flexible budget data. (List variable costs before fixed costs.) AYAYAI COMPANY Assembling Department Flexible Budget Report Difference Favorable Unfavorab Neither Favor Budget Actual Costs nor Unfavor $ $ $ $Depreciation Direct Labor Direct Materials Fixed Costs Indirect Labor Indirect Materials Maintenance Rent Supervision Total Costs Total Fixed Costs Total Variable Costs Units Utilities Variable Costs