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.