Cheyenne Company expects to produce 1,056,000 units of Product XX in 2022. Monthly production is expected to range from 70,400 to 105,600 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 2022, the company incurs the following costs in producing 88,000 units: direct materials $457,600, direct labor $524,480, and variable overhead $708,400. Actual fixed costs were equal to budgeted fixed costs. Prepare a flexible budget report for March. (List variable costs before fixed costs) Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $ $ Were costs controlled