Blue Spruce Company expects to produce $984,000$ units of Product XX in $2022.$ Monthly production is expected to range from $65,600$ to $98,400$ units. Budgeted variable manufacturing costs per unit are direct materials $$6,$ direct labor $$7,$ 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 $16,400$ unit increments. $($List variable costs before fixed costs.$)$

BLUE SPRUCE COMPANY

Monthly Flexible Manufacturing Budget For the Year $2022$