I only need help with the month of August. Thanks!

Data concerning manufacturing overhead for Wilson Industries are presented below. The Mixing Department is a cost center An analysis of the overhead costs reveals that all variable costs are controllable by the manager of the Mixing Department and that 50% of supervisory costs are controllable at the department level. The flexible budget formula and the cost and activity for the months of July and August are as follows: Flexible Budget Per Direct Labor Hour Actual Costs and Activity August 7,000 July 6,000 Direct labor hours Overhead costs Variable Indirect materials Indirect labor Factory supplies Fixed $3.50 6.00 1.00 20,500 25,100 40,700 8,200 39,500 7,600 Depreciation Supervision Property taxes $20,000 25,000 10,000 15,000 23,000 12,000 $ 117.600 15,000 26,000 12,000 $127,000 Total costs Prepare the responsibility reports for the Mixing Department for each month. WILSON INDUSTRIES Mixing Department Manufacturing Overhead Cost Responsibility Report For the Months of July and August July Augus Difference Favorable (F) Unfavorable (U) Not Applicable (NA) Controllable Cost Budget Actual Budget Actual 21000 20500 500 25100 245 Indirect Materials Indirect Labor Factory Supplies Supervision 36000 39500 3500 40700 420 6000 7600 1600 8200 700 12500 11500 1000 12500 1300 75500 79100 3600 86500 8650 Total Costs WILSON INDUSTRIES Mixing Department Manufacturing Overhead Cost Responsibility Report For the Months of July and August August Difference Favorable (F) Unfavorable (U) Not Applicable (NA) Difference Favorable (F) Unfavorable (U) Not Applicable (NA) Budget Actual 500 500F 25100 24500 600 500 3500 40700 42000 1300 600 1600 8200 7000 1200 1000 F 12500 500 13000 500 100 3600 86500 86500