I had assistance with part B but now i need help solving part C. I tried many times but had no luck, please help.

Problem 14-3A (Part Level Submission) Sheffield Company uses budgets in controlling costs. The August 2017 budget report for the company's Assembling Department is as follows. SHEFFIELD COMPANY Budget Report Assembling Department For the Month Ended August 31, 2017 Difference Manufacturing Costs Budget Actual Favorable Unfavorable Variable costs Direct materials $56,320 $55,320 $1,000 Favorable Direct labor 61,440 58,640 2,800 Favorable Indirect materials 29,440 29,64 200 Unfavorable Indirect labor 21,760 1,330 430 Favorable Utilities 16,000 15,900 100 Favorable Maintenance 8,960 9,220 260 Unfavorable Total variable 193,920 190,050 3,870 Favorable Fixed costs Rent 12,500 12,500 -0 Supervision 17,600 17,600 -0 Depreciation 6,80 6,800 Total fixed 36,900 36,900 -0- Total costs $230,820 $226,950 $3,870 Favorable 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. *(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 $136,900) + variable costs of $ 3.03) per unit. Attempts: 1 of 10 used (b1 ) Your answer is correct. Prepare a budget report for August using flexible budget data. (List variable costs before fixed costs.) EFFIELD COMPANY Assembling Departmen Flexible Budget Report For the Month Ended August 31, 2017 Difference Favorable Unfavorable Budget Actual Costs Neither Favorable nor Unfavorable Units 162.00 162,000) Variable Costs Direct Materials 5154, 560) 3155,320 $1760 Unfavorable) Direct Labor 159,520 158,640 880 Favorable [Indirect Materials 28,520 129,640 1(1,120) Unfavorable Indirect Labor 21,080 121,330 [(250) Unfavorable Utilitie 15,500 15,900 1(400) unfavorable) Maintenance 18,680 9,220) 1(540) unfavorable Total Variable Costs) 187,860 (190,050) (2,190) Unfavorable Fixed Costs Rent 712,500 712,500 T Neither Favorable nor Unfavorable Supervision 17,600 117,600 Neither Favorable nor Unfavorable Depreciation 16,800 6,800 Neither Favorable nor Unfavorable Total Fixed Costs 136,900 136,900 Neither Favorable nor Unfavorable Total Costs $224,760) $1226,950) $1(2,190) Unfavorable Attempts: 4 of 10 used *(c) Your answer is partially correct. Try again. In September, 68,000 units were produced. Prepare the budget report using flexible budget data, assuming (1) each variable cost was 10% higher than its actual cost in August, and (2) fixed costs were the same in Septemb August. (List variable costs before fixed costs.) SHEFFIELD COMPANY Assembling Department Flexible Budget Report For the Month Ended September 30, 2017 Difference Favorable Unfavorable Actual Costs Neither Favorable Budge nor Unfavorable Units TVariable Costs Direct Materials Direct Labor Indirect Materials TIndirect Labor Utilities Maintenancel Total Variable Costs Fixed Costs Rent Supervision Depreciation Total Fixed Costs Total Costs DODOC Attempts: 3 of 10 used