Was not able to figure it out, was only able to complete the second part to help from a friend and was not able to do the first part. If you could help me out with all the red boxes that would be great :)

Swifty Compary uses budgets in controlling costs. The August 2022 budget report for the company's Assembling Department is as 5 per month or 732,000 units per year. I he Assembling Lepartment 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. - Your answer is partially correct. (a) State the total monthly budgeted cost equation. (Round cost per unit to 2 decimol places, es. 1.25.) The equation is fiwed costs $+variablecostsof$ per unit. (b) Prepare a budget report for August using flexible budget data. (List voriable costs before fixed costs.) Your answer is partially correct. SWIFIY COMPANY Assembling Department Flexible Budget Report For the Month Ended September 30, 2022 Difference Favorable Unfaverable Neither Favorable Budget Actual Costs nor Unfavorable \begin{tabular}{|ll|} \hline Units \\ \hline \end{tabular} 65000 65000 Variable Costs \begin{tabular}{|cc|} \hline Direct Materials \\ \hline \end{tabular} 5 Unfavorable Direct Labor 63700 62128 1572 Favorable Indirect Materials Unfaworable Indirect Labor 20800 Unfaworable Unfaworable Unfavorable Neither Favorable nor Unfworable