Martinez Company uses budgets in controlling costs. The August 2017 budget report for the company's Assembling Department is as follows MARTINEZ COMPANY Budget Report Assembling Department For the Month Ended August 31, 2017 Difference Budget Actual Favorable Unfavorable Manufacturing Costs Variable costs Direct materials Direct labor Indirect materials Indirect labor Utilities Maintenance Total variable Fixed costs Rent Supervision Depreciation Total fixed $54,600 63,700 31,200 19,500 19,500 2.800 106,300 $53,500 60,000 31,400 19,100 19,370 8,010 191,980 $1,100 Favorable 3,100 Favorable 200 Unfavorable 400 Favorable 130 Favorable 210 Unfavorable 4.320 Favorable 10,900 12,800 7,000 10,900 17,800 7,000 35,700 $232,000 35,700 $227,680 Total costs $4,320 Favorable (b1) Prepare a budget report for August using flexible budget data. (List variable costs before fixed costs.) MARTINEZ COMPANY Assembling Department Flexible Budget Report Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Costs