Manufacturing Flexible Budget Report For the Month Ended March 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual 99900 199900 Variable Costs 399600 426600 27000 599400 Direct Materials 99 90000 1007 000 8000 Overhead Tota variable cost s 1998000 2024000 26000 Unfavorabl 333 000 U Neither Favorable nor Unfavorable Depreciation 33300 8325 Neither Favorable nor Unfavorable 41625 0 Neither Favorable nor Unfavorable Total Fixed Costs 41625 206525 s 2000001 unfavorable 2039625 vere costs controlled? No