company expects to produce $1260000$ units of product XX in $2022.$ Monthly production is expected to range from $73800$ to $119800$ units. Budgeted variable manufacturing costs per unit are as follows: direct materials $$3,$ direct labour $$7,$ and overhead $$9.$ Budgeted fixed manufacturing costs per unit for depreciation are $$6$ and for supervision $$1.$ Prepare a flexible manufacturing budget for the relevant range value using increments of $23000$ units