Ivanhoe Company expects to produce 53,000 units of product XLA during the current year. Budgeted variable manufacturing costs per unit are direct materials $6, direct labour $13, and overhead $17. Annual budgeted fixed manufacturing overhead costs are $95,400 for depreciation and $41,400 for supervision. In the current month, Ivanhoe produced 5,000 units and incurred the following costs: direct materials $27,000, direct labour $62,700, variable overhead $93,415, depreciation $7,950, and supervision $3,657. Prepare a flexible budget report. (List variable costs before fixed costs.)