Dukane Company expects to produce 1,200,000 units of product XX in 2020. Monthly production is expected to range from 80,000 to 120,000 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $4, direct labour $6, and overhead $8. Budgeted fixed manufacturing costs per unit for depreciation are $2 and for supervision $1. In March 2020, the company incurs the following costs in producing 100,000 units: direct materials $425,000, direct labour $590,000, and variable overhead $805,000. Actual fixed overhead equalled budgeted fixed overhead. Prepare a flexible budget report for March. (List variable costs before fixed costs.) DUKANE COMPANY Manufacturing Flexible Budget Report For the Month Ended March 31, 2020 Description Budget Actual Variance Units Produced 80000 120000 Variable Costs Direct Materials Favourable Unfavourable Neither Favourable nor Unfavorable