Cullumber Company expects to produce $1,320,000$ units of product XX in $2022.$ Monthly production is expected to range

from $70,600$ to $104,200$ units. Budgeted variable manufacturing costs per unit are as follows: direct materials $$3,$ direct labour $$7,$ and

overhead $$11.$ Budgeted fixed manufacturing costs per unit for depreciation are $$4$ and for supervision $$3.$

In March $2022,$ the company incurs the following costs in producing $87,400$ units: direct materials $$288,200,$ direct labour $$602,800,$

and variable overhead $$964,400.$ Actual fixed overhead equalled budgeted fixed overhead.

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