Sheffield Company expects to produce $1,316,400$ units of Product XX in $2020.$ Monthly production is expected to range

from $75,000$ to $123,000$ units. Budgeted variable manufacturing costs per unit are: direct materials $$5,$ direct labor $$6,$ and overhead

$$10.$ Budgeted fixed manufacturing costs per unit for depreciation are $$4$ and for supervision are $$2.$In March $2020,$ the company incurs the following costs in producing $99,000$ units: direct materials $$515,000,$ direct labor $$593,000,$and variable overhead $$996,000.$ Actual fixed costs were equal to budgeted fixed costs.

Prepare a flexible budget report for March. $($List variable costs before fixed costs.$)($list whether favorable or unfavorable$)$

Were costs controlled?