Blue Spruce Comparry expects to produce 994,000 units of Praduct XX in 2027. Monthly production is expected to ranee from 65,600 to 99,400 units. Budected variable manufacturine costs per unit are direct materials $6, direct labor $7, and overhead $B. Budgeted fixed manufacturine costs per unit for depreciation are $2 and for supervision are $1 Prepare a flexible manufacturine budget for the relevant range value usine 16,400 unit increments. (List warioble costs before fixed costs)