Gundy Company expects to produce 1,263,600 units of Product XX in 2017. Monthly production is expected to range from 83,100 to 122,700 units. Budgeted variable manufacturing costs per unit are: direct materials $4, direct labor $6, and overhead $10. Budgeted fixed manufacturing costs per unit for depreciation are $6 and for supervision are $3. In March 2017, the company incurs the following costs in producing 102,900 units: direct materials $438,600, direct labor $614,400, and variable overhead $1,036,000. Actual fixed costs were equal to budgeted fixed costs. Prepare a flexible budget report for March. (List variable costs before fixed costs.)

were costs controlled s Budget GUNDY COMPANY Manufacturing Hexible Budget Report For the Month Ended March 31, 2017 Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable