Brief Exercise 22-4 Gundy Company expects to produce 1,308,000 units of Product XX in 2017. Monthly production is expected to range from 72,500 to 105,700 units. Budgeted variable manufacturing costs per unit are direct materials $5, direct labor $7, and overhead $9. Budgeted fixed manufacturing costs per unit for depreciation are $5 and for supervision are $3. Prepare a flexible manufacturing budget for the relevant range value using 16,600 unit increments. (List variable costs before fixed costs.) GUNDY COMPANY Monthly Flexible Manufacturing Budget For the Year 2017