Mike Company expects to produce 40,000 units of product CV93 during the current year. Budgeted variable manufacturing costs are direct materials $35,000, direct labor $34,000, and overhead $87,000. Annual budgeted fixed manufacturing overhead costs are $120,000 for depreciation and $60,000 for supervision. These fixed costs will remain at production level less than 50,000 units and will increase 10% when the production exceed 50,000 units. In the current month, Mike produced 53,000 units and incurred the following costs: direct materials $33,900, direct labor $44,200, variable overhead $89,500, depreciation ?, and supervision ?. Prepare a flexible budget report.