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Concord Compary uses budgets in controlling costs. The August 2022 budget report for the company's Assembling Department is as The monthly budget amounts in the report were based on an expected production of 59,000 units per month or 708,000 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 57,000 units were produced. Your answer is correct. (a) State the total monthly budgeted cost equation. (Round cost per unit to 2 decimal places, e.g. 1.25.) 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 fixed costs.) Unfavorable Actual Costs Urfincralely Fawrabla 18,420 \begin{tabular}{|r|r|} \hline & 180 \\ \hline \end{tabular} Urfincralele \begin{tabular}{|r|} \hline 18,240 \\ \hline 17,100 \\ \hline 9,120 \\ \hline 172,140 \\ \hline \end{tabular} 17,5709,670173,920 \begin{tabular}{|l|l|} \hline & 4701 \\ \hline \end{tabular} \begin{tabular}{l} Urfingralls \\ \hline Urfavirabls \\ \hline Urfintralble \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline 1,060 & 1 \\ \hline \end{tabular} Urfaverable Nalthar Feveri 18,800 Nalthar Foweri In Saptember, 63,000 units were produced. Prepare the tudget report using flexible budzat data, assuming (1) each variable coat was 109 highar than its actual cost in August, and (2) fixad coats ware the same in September as in August. (List variable costs For tha Morith Endwd Saptambse 30, 2022 \begin{tabular}{rr} \hline & \\ \hline & Neither \\ & \\ \hline \end{tabular} Difference Unfavorable 28,320 28,420 \begin{tabular}{l} Unfaverita \\ \hline Faverable \\ \hline \\ \hline Unfacerata \end{tabular} Unferoratela Unfracalela 17,700 17,570 130 10,000 10,000 Waithar Favorable noeUft 18,900 18,800 \begin{tabular}{|r|} \hline 230 \\ \hline 4,260 \\ \hline \end{tabular} Waithar Favorable noe Unt