Riverbed Company uses budgets in controlling costs. The August 2022 budget report for the company's Assembling Department is as follows. 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. (a) \& (b) (a) State the total monthly budgeted cost equation. (Round cost per unit to 2 decimal ploces, eg. 1.25.) The equation is fixed costs $ + variable costs of $ per unit. RTVERBED COMPANY Assembling Department Flexible Budget Report For the Month Ended August 31; 2022. Favorable Unfavorable Neither Favorable \begin{tabular}{l} Budget \\ \hline 59,000 \\ \hline \end{tabular} Actual Costs nor Unfavorable \begin{tabular}{|r|} \hline 59,000 \\ \hline \end{tabular} 48,380 Unfavorable 53,100 29,580 Favorable 28.320 \begin{tabular}{|r|} \hline 20.290 \\ \hline \end{tabular} Unfavorable 20.060 21,180 Unfavorable 20.650 Unfavorable Unfavorable Unfavorable Unfavorable. Unfavorable 12,800 \begin{tabular}{|r|} \hline 12.800 \\ \hline \end{tabular} Neither Favorable nor Unfavorable 17400 17,400 0 Neither Favorable nor Unfavorable 0 Neither Favorable nor Unfavorable Neither Favorable nor Unfaworable 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.) Unfavorable Neither Favorable Budget Actual Costs nor Unfavorable $ $