Budget	Actual	Difference	Favourable, Unfavourable, Neither favourable nor unfavourable?
UnitsProduced
Variable costs
Direct Materials
Direct labour
Overhead
Total variable costs
Fixed costs
Depreciation
Supervision
Total Fixed costs
Total costs

Were costs controlled? Yes or no?

Dukane Company expects to produce 1,258,800 units of product XX in 2020. Monthly production is expected to range from 80,800 to 111,200 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $5, direct labour $8, and overhead $9. Budgeted fixed manufacturing costs per unit for depreciation are $5 and for supervision $3. In March 2020, the company incurs the following costs in producing 96,000 units: direct materials $505,000, direct labour $763,000, and variable overhead $867,000. Actual fixed overhead equalled budgeted fixed overhead. Prepare a flexible budget report for March. (List variable costs before fixed costs.)