Dukane Company expects to produce 1,242,000 units of product XX in 2020. Monthly production is expected to range from 72,700 to 109,700 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $4, direct labour $7, and overhead $10. Budgeted fixed manufacturing costs per unit for depreciation are $4 and for supervision $3. In March 2020, the company incurs the following costs in producing 91,200 units: direct materials $392,800, direct labour $634,400, and variable overhead $915,000. Actual fixed overhead equalled budgeted fixed overhead. Prepare a flexible budget report for March. (List variable costs before fixed costs.)

Fixed Costs Depreciation 364800 364800 Neither Favourable nor Unfavourable X X Supervision 273600 273600 Neither Favourable nor Unfavourable X Total Fixed Costs 638400 638400 Neither Favourable nor Unfavourable X X Total Costs 2553600 2580600 27,000 $ Unfavourable $