I need the Budget for August I have attached the flexible report that I need the budget for

Ivanhoe Company Budget Report Assembling Department For the Month Ended August 31, 2022
			Difference
Manufacturing Costs	Budget	Actual	Favorable Unfavorable Neither Favorable nor Unfavorable
Variable costs
Direct materials	$53,760	$52,760	$1,000	Favorable
Direct labor	61,440	58,240	3,200	Favorable
Indirect materials	29,440	29,640	200	Unfavorable
Indirect labor	21,760	21,310	450	Favorable
Utilities	22,400	22,200	200	Favorable
Maintenance	11,520	11,780	260	Unfavorable
Total variable	200,320	195,930	4,390	Favorable
Fixed costs
Rent	10,800	10,800	-0-	Neither Favorable nor Unfavorable
Supervision	18,600	18,600	-0-	Neither Favorable nor Unfavorable
Depreciation	5,500	5,500	-0-	Neither Favorable nor Unfavorable
Total fixed	34,900	34,900	-0-	Neither Favorable nor Unfavorable
Total costs	$235,220	$230,830	$4,390	Favorable

The monthly budget amounts in the report were based on an expected production of64,000units per month or768,000units 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 only62,000units were produced

The formula is 34900 + variable costs of 3.13 units