Hill Company uses budgets in controlling costs. The August 2014 budget report for the companys Assembling Department is as follows. HILL COMPANY Budget Report Assembling Department For the Month Ended August 31, 2014 Difference Manufacturing Costs Budget Actual Favorable (F) Unfavorable (U) Neither Favorable nor Unfavorable (N) Variable costs Direct materials $48,600 $47,500 $1,100 F Direct labor 58,200 55,430 2,770 F Indirect materials 27,000 27,290 290 U Indirect labor 21,000 20,550 450 F Utilities 18,000 17,830 170 F Maintenance 7,800 8,160 360 U Total variable 180,600 176,760 3,840 F Fixed costs Rent 11,190 11,190 0 N Supervision 17,770 17,770 0 N Depreciation 5,520 5,520 0 N Total fixed 34,480 34,480 0 N Total costs $215,080 $211,240 $3,840 F The monthly budget amounts in the report were based on an expected production of 60,000 units per month or 720,000 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 58,000 units were produced. Prepare a budget report for August using flexible budget data. (List variable costs before fixed costs.)