Blue Spruce Company expects to produce 984,000 units of Product XX in 2027. Monthly production is expected to range from 65,600 to 98,400 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 2027, the company incurs the following costs in producing 82,000 units: direct materials $426,400, direct labor $488,720, and variable overhead $660,100. Actual fixed costs were equal to budgeted fixed costs. Prepare a flexible budget report for March. (List variable costs before fixed costs.) BLUE SPRUCE COMPANY Manufacturing Flexible Budget Report Difference Favorable Unfavorable Neither Favora Budget Actual nor Unfavorat