Pharoah Company expects to produce $51,000$ units of product XLA during the current year. Budgeted variable manufacturing costs per unit are direct materials $$8,$ direct labour $$11,$ and overhead $$18.$ Annual budgeted fixed manufacturing overhead costs are $$89,400$ for depreciation and $$44,400$ for supervision.

In the current month, Pharoah produced $5,700$ units and incurred the following costs: direct materials $$43,320,$ direct labour $$60,600,$ variable overhead $$110,808,$ depreciation $$7,450,$ and supervision $$4,144.$

Prepare a flexible budget report. $($List variable costs before fixed costs.$)$