Swifty Company expects to produce 1,464,000 units of Product XX in 2022. Monthly production is expected to range from 97,600 to 146,400 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 122,000 units: direct materials $634,400, direct labor $727,120, and variable overhead $982,100. Actual fixed costs were equal to budgeted fixed costs. Prepare a flexible budget report for March. (List variable costs before fixed costs.) SWIFTY COMPANY Manufacturing Flexible Budget Report For the Month Ended March 31, 2022 Units Produced Budget Direct Labor 12:2000 Actual 122000 Direct Materials $ 610000 $ 634400 $ -24400 Direct Labor Overhead 732000 976000 727120 982100 -6100 Total Variable Costs 2318000 2343620 -25620 Fixed Costs Supervision Depreciation 244000 244000 12:2000 Total Fixed Costs 366000 Total Costs 122000 366000 2684000 $ 2709620 $ -25620 Nel no 4880