Bramble Company expects to produce $1,008,000$ units of Product XX in $2027.$ Monthly production is expected to range

from $67,200$ to $100,800$ 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 $2027,$ the company incurs the following costs in producing $84,000$ units: direct materials $$436,800,$ direct labor $$500,640,$

and variable overhead $$676,200.$ Actual fixed costs were equal to budgeted fixed costs.

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

BRAMBLE COMPANY

Manufacturing Flexible Budget Report

For the Month Ended March $31,2027$

Difference

Favorable

Unfavorable

Neither Favora

Budget

Actual

nor Unfavorab

Units Produced

Variable Costs

Direct Materials

$

$

$

Direct Labor

Total Variable Costs

$

$