Zelmer Company uses budgets in controlling costs. The August 2010 budget report for the company's Assembling Department is as follows.

	ZELMER COMPANY
	Budget Report
	Assembling Department
	For the Month Ended August 31, 2010
						Difference
						Favorable F
	Manufacturing Costs	Budget		Actual		Unfavorable U
	Variable costs
	Direct materials	$ 48,000		$ 47,000		$1,000	F
	Direct labor	54,000		51,200		2,800	F
	Indirect materials	24,000		24,200		200	U
	Indirect labor	19,800		19,400		400	F
	Utilities	15,000		14,800		200	F
	Maintenance	10,200		10,600		400	U
	Total variable	171,000		167,200		3,800	F
	Fixed costs
	Rent	14,800		14,800		-0-
	Supervision	18,500		18,500		-0-
	Depreciation	7,940		7,940		-0-
	Total fixed	41,240		41,240		-0-
	Total costs	$212,240		$208,440		$3,800	F

The monthly budget amounts in the report were based on an expected production of 60,000 units per month or 720,000 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 58,000 units were produced.

State the total monthly budgeted cost formula. (Round unit costs to 2 decimal places, i.e. 1.25.)

The formula is fixed costs $ plus variable costs of $ per unit.

Complete the budget report for August using flexible budget data. (If answer is zero, please enter 0, do not leave any fields blank. Round unit costs to 2 decimal places, i.e. 0.95.)

ZELMER COMPANY
Assembling Department
Flexible Budget Report
For the Month Ended August 31, 2010
			Difference
	Budget	Actual Costs	Favorable F
Units			Unfavorable U
Variable costs
Direct materials	$	$	$	UF
Direct labor				UF
Indirect materials				UF
Indirect labor				UF
Utilities				FU
Maintenance				UF
Tot. variable costs				FU
Fixed costs
Rent
Supervision
Depreciation
Tot. fixed costs
Total costs	$	$	$	UF

In September, 64,000 units were produced. Complete the budget report using flexible budget data, assuming (1) each variable cost was 10% higher than its actual cost in August, and (2) fixed costs were the same in September as in August. (Round unit costs to 2 decimal places, i.e. 0.95.)

ZELMER COMPANY
Assembling Department
Flexible Budget Report
For the Month Ended September 30, 2010
			Difference
	Budget	Actual Costs	Favorable F
Units			Unfavorable U
Variable costs
Direct materials	$	$	$	UF
Direct labor				UF
Indirect materials				FU
Indirect labor				UF
Utilities				UF
Maintenance				FU
Tot. variable costs				UF
Fixed costs
Rent
Supervision
Depreciation
Tot. fixed costs
Total costs	$	$	$	FU