Cullumber Company expects to produce 1,320,000 units of product XX in 2022. Monthly production is expected to range from 89,400 to 133,200 ulits. Budgeted variable manufacturing costs per unit are as follows: direct materials $3, direct labour $6, and overhead $10. Budgeted fixed manufacturing costs per unit for depreciation are $4 and for supervision $1. In March 2022, the company incurs the following costs in producing 111,300 units: direct materials $359,900, direct labour $661,800, and variable overhead $1,119,000. Actual fixed overhead equalled budgeted fixed overhead.

Uni Neith Budget Actual nor U Units Produced Variable Costs Overhead Direct Labour Direct Materials Total Variable Costs $ $ Fixed Costs Depreciation Supervision Total Fixed Costs Total Costs