please help on the second part of this question

* Question 1 Ratchet Company uses budgets in controlling costs.The August 2017 budget report for the company's Assembling Department is as follows RATCHET COMPANY Budget Report For the Month Ended August 31, 2017 Favorable Unfavorable Neither Favorable Manufacturing Costs Budget Actual Variable costs nor Unfavorable Direct matenials $55,S00 $54,900 $1,00O Favorable Direct labor Indirect materials 26,000 26,100 100 Unfavorable ndirect labor Utilities Maintenance 59,800 56,500 3,300 Favorable 19,500 19,080 420 Favorable 16,250 16,090 160 Favorable 9,100 9.200 100 Unfavorable Total variable 186,550 181,870 4,680 Favorable Fixed costs 11,200 11,200 - Neither Favorable nor Unfavorable 16,500 16,500 Neither Favorable nor Unfavorabl Rent Supervision 7,800 7,800 0- Neither Favorable nor Unfavorable Total fixed35,500 35,500Neither Favorable nor Unfavorable Total costs 1222,050 $217.370 $4,680 Favorable The monthly budget amounts in the report were based on an expected production of 65,000 units per month or 780,000 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 enly 63,000 units were produced. Question 1 Your answer ts correct. (a) State the total monthly budgeted cost formula. (Round cost per unit to 2 decimal places, e.g. 1.25.) The formula is35500+variable costs 2.87 per unit. (b) Prepare a budget report for August using fiexible budget data. (List variable costs before fixed costs.) RATCHET COMPANY Flexible Budget Report For the Month Ended August 31, 2017 Favorable Neither Favorable nor Unfavorable Actual Costs 3000 83000 ariable Material 54900 20 TUnfavorabl ndirect Material rt soo -9080 16of/Unfavorable ndirect La