Ayayai Company expects to produce 960,000 units of Product XX in 2022. Monthly production is expected to range from 64,000 to 96,000 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. Prepare a flexible manufacturing budget for the relevant range value using 16,000 unit increments. (List variable costs before fixed costs.)