Sunland Company uses budgets in controlling costs. The August 2022 budget report for the company's Assembling Department is as follows. Sunland Company Budget Report Assembling Department For the Month Ended August 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Manufacturing Costs Budget Actual Variable costs Direct materials $51,240 $50,140 $1,100 Favorable Direct labor 59,780 56.580 3,200 Favorable Indirect materials 25.620 25,820 200 Unfavorable: Indirect labor Utilities 21,960 18,300 21,560 400 Favorable 18,170 130 Favorable 6.100 Maintenance Total variable 183,000 178,720 4,280 Favorable 6,450 350 Unfavorable Fixed costs