Gundy Company expects to produce 1,273,200 units of Product XX in 2020. Monthly production is expected to range from 83,000 to 115,000 units. Budgeted variable manufacturing costs per unit are: direct materials $4, direct labor $7, and overhead $11. Budgeted fixed manufacturing costs per unit for depreciation are $6 and for supervision are $3. In March 2020, the company incurs the following costs in producing 99,000 units: direct materials $423,000, direct labor $683,000, and variable overhead $1,098,000. Actual fixed costs were equal to budgeted fixed costs. Prepare a flexible budget report for March. (List variable costs before fixed costs.) 42 SA Budget GUNDY COMPANY Manufacturing Flexible Budget Report For the Month Ended March 31, 2020 Actual $ Difference Favorable Unfavorable Neither Favorab nor Unfavorabl