Ratchet Company uses budgets in controlling costs. The August 2020 budget report for the company's Assembling Department is as ." r month or 720,000 units per year. Ine Assembing vepartment 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 only 58,000 units were produced. In September, 64,000 units were produced. Prepare the budget report using flexible budget data, assuming (1) each variable cost was 10% higher than its actual cost in August, and (2) fixed costs were the same in September as in August. (List variable costs before fixed costs.)