Riverbed Company expects to produce $1,272,000$ units of Product XX in $2022.$ Monthly production is expected to range from $84,800$ to $127,200$ units. Budgeted variable manufacturing costs per unit are direct materials $$5,$ direct labor $$6,$ and overhead $$8.$ Budgeted fixed manufacturing costs per unit for depreciation are $$2$ and for supervision are $$1.$

In March $2022,$ the company incurs the following costs in producing $106,000$ units: direct materials $$551,200,$ direct labor $$631,760,$ and variable overhead $$853,300.$ Actual fixed costs were equal to budgeted fixed costs.

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