Sheridan Company expects to produce 53,000 units of product XLA during the current year. Budgeted variable manufacturing costs per unit are direct materials $7, direct labour $13, and overhead $17. Annual budgeted fixed manufacturing overhead costs are $92,400 for depreciation and $47,400 for supervision. In the current month, Sheridan produced 5,600 units and incurred the following costs: direct materials $35,280, direct labour $70,600, variable overhead $103,292, depreciation $7,700, and supervision $4,187. Prepare a flexible budget report. (List variable costs before fixed costs.) K