Swifty Company uses budgets in controlling costs. The August $2025$ budget report for the company's Assembling Department is as

follows.

Variable costs

Fixed costs

The monthly budget amounts in the report were based on an expected production of $61,000$ units per month or $732\mathrm{.}000$ units per

year. The Assembling Department manager is pleased with the report and expects a raise.or at least praisefor a job well done. The

company president, however, is unhappy with the results for August because only $59,000$ units were produced

$($b$)$ Prepare a budget report for August using flexible budget data. $($List variable costs before fixed costs.$)$