Sunland Company expects to produce 58,000 units of product XLA during the current year. Budgeted variable manufacturing costs per unit are direct materials $5, direct labour $12, and overhead $17. Annual budgeted fixed manufacturing overhead costs are $89,400 for depreciation and $41,400 for supervision. In the current month, Sunland produced 5,900 units and incurred the following costs: direct materials $25,370, direct labour $68,700, variable overhead $108,324, depreciation $7,450, and supervision $3,864. Prepare a flexible budget report. (List variable costs before fixed costs.)