In RATCHET COMPANY Budget Report For the Month Ended August 31, 2017 Variable costs Direct materials Direct labor Indirect materials Indirect labor Utilities Maintenance $54,180 $53,080 $1,100 Favorable 60,480 57,080 3,400 Favorable 30,240 30,440 200 Unfavorable 21,420 21,020 400 Favorable 18,900 18,800 100 Favorable 10,080 10,440 360 Unfavorable Total variable 195,300 190,860 4,440 Favorable Fixed costs Supervision Depreciation Total fixed 11,100 11,100 -0- Neither Favorable nor Unfavorable 16,000 16,000 0- Neither Favorable nor Unfavorable 6,800 6,800-0- Neither Favorable nor Unfavorable 33,900 33,900-Neither Favorable nor Unfavorable $229,200 $224.760 $4,440 Favorable Sons, Inc. All Rights Total costs