Bridgeport Company expects to produce 1,032,000 units of Product XX in 2022 . Monthly production is expected to range from 68,800 to 103,200 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 17,200 unit increments. (List variable costs before fixed costs.)