GundyCompany expects to produce1,220,400units of Product XX in 2020. Monthly production is expected to range from73,000to115,000units. Budgeted variable manufacturing costs per unit are: direct materials $4, direct labor $7, and overhead $9. Budgeted fixed manufacturing costs per unit for depreciation are $5and for supervision are $3.

In March 2020, the company incurs the following costs in producing94,000units: direct materials $400,000, direct labor $652,000, and variable overhead $850,000. Actual fixed costs were equal to budgeted fixed costs.

Prepare flexible budget report for March.(List variable costs before fixed costs.)