Problem 1: Flexible Budget-Production based Zelmer Company uses budgets in controlling costs. The August 2020 budget report for the company's Assembly Department is: Cost Static Flex per Unit Budget Budget Actual Variance For U? Manufacturing Costs # of units Variable OH 60,000 58,000 Direct materials Direct labor Indirect materials Indirect labor Utilities Maintenance 8,000 54,000 24,000 18,000 15,000 9,000 168,000 47,000 51,300 24,200 17,500 14,900 9,200 164,100 Total variable OH Fixed OH Rent Supervision Depreciation 12,000 17,000 7,000 36,000 12,000 17,000 7,000 36,000 Total Fixed OH Total OH 204,000 200,100 The monthly budget amounts in the report were based on expected production of 60,000 units per month (or 720,000 per year). The Assembly Dept manager is pleased with the report and expects a raise, or at least praise for a job well done. However, the company president is unhappy with the Agust results because only 58,000 units were produced. Required a) For all variable OH costs, find the variable cost per unit (individually for each variable cost). Complete the cost per unit column for all variable costs b) Calculate the flex budget using the variable cost per unit determined in part a. )Calculate the variance and then identify whether the variance is favorable or unfavorable. d) If you only investigate costs with a variance of $3,000, which variances need to be investigated