Gundy Company expects to produce 1,201,200 units of Product XX in 2017. Monthly production is expected to range from 76,900 to 118,500 units. Budgeted variable manufacturing costs per unit are: direct materials S5, direct labor S8, and overhead S9. Budgeted fixed manufacturing costs per unit for depreciation are $5 and for supervision are $2. In March 2017, the company incurs the following costs in producing 97,700 units: direct materials S516,500, direct labor $776,600, and variable overhead S886,300. Actual fixed costs were equal to budgeted fixed costs. Prepare a flexible budget report for March. (List variable costs before fixed costs.)