Whispering Winds Company uses budgets in controlling costs. The August $2022$ budget report for the company's Assembling Department is as follows.

$\backslash$table$[[\backslash$table$[[$WHISPERING WINDS COMPANY$],[$Budget Report$],[$Assembiling Department$],[$For the Month Ended August $31,2022]]],[,,,$Difference$],[$Manufacturing Costs,Budget,Actual,$\backslash$table$[[$Favorable$],[$Unfavorable$],[$Nelther Favorable$],[$nor Unfavorable$]]]]$

Variable costs

$\backslash$table$[[$Direct materials,$$56,320,$$$55,320,$$$1,000,$Faworable$],[$Direct labor,$61,440,58,640,2,800,$Faworable$],[$Indirect materials,$29,440,29,640,200,$Unfavorable$],[$Indirect labor,$21,760,21,330,430,$Fawarable$],[$Utilities$,16,000,15,900,100,$Faworable$],[$Maintenance$,8,960,9,220,260,$Unfavorable$],[$Total variable,$193,920,190,050,3,870,$Faworable$],[$Fixed costs$],[$Rent$,12,500,12,500,-0-,$Neither Favorable nor Unfaworable$],[$Supervision$,17,600,17,600,-0-,$Neither Favorable nor Unfaworable$],[$Depreciation$,6,800,6,B00,-0-,$Neither Favorable nor Unfaworable$],[$Total fooed,$36,900,36,900,-0-,$Neither Favorable nor Unfaworable$],[$Total costs,$$230,820,$$$226,950,$$$3,870,$Faworable$]]$

The monthly budget amounts in the report were based on an expected praduction of $64,000$ units per month or $768,000$ 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 $62,000$ units were produced.

$($a$)$ & $($b$)$

Your answer is partially correct. $q,$

$($a$)$ State the total monthly budgeted cost equation. $($Round cost per unit to $2$ decimal places, eg$.1\mathrm{.}25.)$

The equation is fixed costs

$$

$$

variable costs of $

per unit.

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