I know for a Fact the first part is correct, the second part I need help on thank you!

Ratchet Company uses budgets in controlling costs. The August 2020 budget report for the company's Assembling Department is as follows. The monthly budget amounts in the report were based on an expected production of 61,000 units per month or 732,000 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 59,000 units were produced. (a) State the total monthly budgeted cost formula, (Round cost per unit to 2 decimal places, e.g. 1.25.) The formula is + variable costs of $ perunit. (b) Prepare a budget report for August using flexible budget data. (List variable costs before fixed costs) RATCHET COMPANY Assembling Department Flexible Budget Report For the Month Ended August 31, 2020 Differen Favorat Unfavora Neither Fav nor Unfavo Units Variable Costs Direct Materials $50740$51460 \( \$ \longdiv { 7 2 0 } \) Unfa Direct Labor \begin{tabular}{|r|} \hline 55460 \\ \hline 25960 \\ \hline \end{tabular} 53940 1520 Favo indirect Materials \begin{tabular}{|r|} \hline 17700 \\ \hline \\ \hline 14750 \\ \hline \end{tabular} 27140 \( 1 1 8 0 \longdiv { \text { Unta } } \) indirect Labor Ueilities Direct Labor 55460 53940 25960 27140 17700 17890 190 Favo Indirect Labor Utilities 14750 15060 310 \begin{tabular}{l} Unia \\ Unfa \\ \hline \end{tabular} Flxed Costs In September, 65,000 units were produced. Prepare 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. (List voriable costs before fixed costs.) Direct Labor Direct Materials Indirect Labor Utilities Maintenance Total Variable Costs Flyed Costs Rent Supervixion Depreciation Total Fixed Costs Total Costs