Weygandt, Manageri Helo I Ratchet Company uses budgets in controlling costs. The August 2017 budget report for the company's Assembling Department is as follows. RATCHET COM Budget Report Favorable Unfa Variable costs Direct materials Direct labor Indirect materials Indirect labor $47,200 $46,200 $1,000 Favorable 53,100 50,500 2,600 Favorable 23,600 17,700 17,300 400 Favorable 14,750 14,650 100 Favorable 23,700 100 Unfavorable 5,900 6,000 100 Unfavorable Total variable 162,250 158,350 3,900 Favorable Fixed costs 10,000 10,000 0- Neither Favorable nor Unfavorable 16,000 16,000 -0- Neither Favorable nor Unfavorable 5,000 5,000 -0- Neither Favorable nor Unfavorable Total fixed 1000 31,000 -0-Neither Favorable nor Unfavorable Deprediation Total costs193,250 or 708,000 units per year. The Ass g Department mar rt were based on an ex production of 59,000 units pr m