Riverbed Company uses budgets in controlling costs. The August 2017 budget report for the companys Assembling Department is as follows.

RIVERBED COMPANY Budget Report Assembling Department For the Month Ended August 31, 2017
					Difference
Manufacturing Costs	Budget		Actual		Favorable Unfavorable
Variable costs
Direct materials	$50,020		$48,920		$1,100	Favorable
Direct labor	54,900		52,000		2,900	Favorable
Indirect materials	29,280		29,580		300	Unfavorable
Indirect labor	20,740		20,290		450	Favorable
Utilities	21,350		21,180		170	Favorable
Maintenance	7,320		7,590		270	Unfavorable
Total variable	183,610		179,560		4,050	Favorable
Fixed costs
Rent	12,800		12,800		0
Supervision	17,400		17,400		0
Depreciation	7,500		7,500		0
Total fixed	37,700		37,700		0
Total costs	$221,310		$217,260		$4,050	Favorable

The monthly budget amounts in the report were based on an expected production of 61,000 units per month or 732,000 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 only 59,000 units were produced.

In September, 65,000 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.)