Sunland Company uses budgets in controlling costs. The August budget report for the company\'s Assembling Department is as follows.SUNLAND COMPANYBudget ReportAssembling DepartmentFor the Month Ended August Manufacturing Costs Variable costs Direct materials Direct labor Indirect materials Indirect labor Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable$ $$ Favorable Favorable Unfavorable FavorableFavorable Utilities FavorableMaintenance UnfavorableTotal variable FavorableFixed costsRent Neither Favorable nor UnfavorableSupervision Neither Favorable nor UnfavorableDepreciation Neither Favorable nor UnfavorableTotal fixed Neither Favorable nor UnfavorableTotal costs$$$FavorableThe monthly budget amounts in the report were based on an expected production of units per month or 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 units were produced.

$($a State the total monthly budgeted cost formula. Round cost per unit to  decimal places, egThe formula is fixed costs variable costs of $per unit.

$($b Prepare a budget report for August using flexible budget data.