Ayayai Company expects to produce $1,488,000$ units of Product XX in $2025.$ Monthly production is expected to range from $99,200$ to $148,800$ units. Budgeted variable manufacturing costs per unit are direct materials $$5,$ direct labor $$6,$ and overhead $$8.$ Budgeted fixed manufacturing costs per unit for depreciation are $$2$ and for supervision are $$1.$

In March $2025,$ the company incurs the following costs in producing $124,000$ units: direct materials $$644,800,$ direct labor $$739,040,$ and variable overhead $$998,200.$ Actual fixed costs were equal to budgeted fixed costs.

Prepare a flexible budget report for March. $($List variable costs before fixed costs.$)$

AYAYAI COMPANY

Manufacturing Flexible Budget Report

For the Year Ended March $31,2025$

Budget

$

$

$

Actual