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I need help with this Ex. Please show me the work with answers.

Hill Company uses budgets in controlling costs. The August 2014 budget report for the company's Assembling Department is as follows. The monthly budget amounts in the report were based on an expected production of 64,000 units per month or 768,000 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 62,000 units were produced