Current Attempt in Progress Sunland Company expects to produce 54,000 units of product XLA during the current year. Budgeted variable manufacturing costs per unit are direct materials $5, direct labour $12, and overhead $19. Annual budgeted fixed manufacturing overhead costs are $99,000 for depreciation and $48,000 for supervision. In the current month, Sunland produced 5,400 units and incurred the following costs: direct materials $24,030, direct labour $63,000, variable overhead $111,321, depreciation $8,250, and supervision $4,336. Prepare a flexible budget report. (List variable costs before fixed costs.) Sunland Company Flexible Budget Report Budget Actual $ $ Were costs controlled? Difference Favourable Unfavourable Neither Favourable nor Unfavourable