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 $ 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 cost BLUE SPRUCE COMPANY Monthly Flexible Manufacturing Budget For the Year 2022 Supervision Variable Costs Total Fixed Costs Depreciation Direct Materials Finished Units Direct Labor Overhead Activity Level Total Variable Costs Fixed Costs Total Costs Vallavie Custs +A 65600 393600.00 459200.00 +A 82000 492,000.00 57400.00 +A 98400 590,400.00 6,88,800.00 707000.00