Hello, I am looking for help with Question C below. Question A and B have been completed.

Blossom Company uses budgets in controlling costs. The August 2022 budget report for the company's Assembly Department is as follows:
Blossom Company
Budget Report
Assembling Department
For the Month Ended August 31, 2022
				Difference
				Favorable
				Unfavorable
Manufacturing Costs	Budget	Actual		Neither Favorable nor Unfavorable
Variable Costs
Direct Materials	$51,200	$50,200	1,000	Favorable
Direct Labor	57,600	54,200	3,400	Favorable
Indirect Materials	26,880	26,980	100	Unfavorable
Indirect Labor	19,200	18,740	460	Favorable
Utilities	16,000	15,830	170	Favorable
Maintenance	11,520	11,780	260	Unfavorable
Total Variable	182,400	177,730	4,670	Favorable
Fixed Costs
Rent	11,200	11,200	0	Neither Favorable nor Unfavorable
Supervision	18,300	18,300	0	Neither Favorable nor Unfavorable
Depreciation	7,400	7,400	0	Neither Favorable nor Unfavorable
Total Fixed	36,900	36,900	0	Neither Favorable nor Unfavorable
Total Costs	219,300	214,630	4,670	Favorable
The monthly budget amounts in the report were based on an expected production 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 lease praise for a job well done. The company president, however, is unhappy with the results for August because only 62,000 were produced.
(a)
State the total monthly budget cost formula. (Round cost per unit to 2 decimal places, e.g. 1.25.)
The formula is $36,900 + variable costs of $2.85 per unit.
(b)
Prepare budget report for August using flexible budget data. (List variable costs before fixed costs)
Blossom Company
Assembling Department
Flexible Budget Report
For the Month Ended August 31, 2022
				Difference
				Favorable
				Unfavorable
	Budget	Actual Costs	Neither Favorable nor Unfavorable
Units	62,000	62,000
Variable Costs
Direct Materials	$49,600	$50,200	600	Unfavorable
Direct Labor	55,800	54,200	1,600	Favorable
Indirect Materials	26,040	26,980	940	Unfavorable
Indirect Labor	18,600	18,740	140	Unfavorable
Utilities	15,500	15,830	330	Unfavorable
Maintenance	11,160	11,780	620	Unfavorable
Total Variable	176,700	177,730	1,030	Unfavorable
Fixed Costs
Rent	11,200	11,200	0	Neither Favorable nor Unfavorable
Supervision	18,300	18,300	0	Neither Favorable nor Unfavorable
Depreciation	7,400	7,400	0	Neither Favorable nor Unfavorable
Total Fixed	36,900	36,900	0	Neither Favorable nor Unfavorable
Total Costs	219,300	214,630	1,030	Unfavorable
(c)
In September 68,000 units were produced. Prepare the budget report using flexible 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. (List variable costs before fixed costs.)
Blossom Company
Assembling Department
Flexible Budget Report
For the Month Ended September 30, 2022
				Difference
				Favorable
				Unfavorable
	Budget	Actual Costs	Neither Favorable nor Unfavorable
Units
Variable Costs
Direct Materials
Direct Labor
Indirect Materials
Indirect Labor
Utilities
Maintenance
Total Variable
Fixed Costs
Rent
Supervision
Depreciation
Total Fixed
Total Costs