Cullumber Company expects to produce $1,320,000$ units of product XX in $2022.$ Monthly production is expected to range from $73,600$ to $118,800$ units. Budgeted variable manufacturing costs per unit are as follows: direct materials $$3,$ direct labour $$6,$ and overhead $$9.$ Budgeted fixed manufacturing costs per unit for depreciatjon are $$6$ and for supervision $$2.$

Prepare a flexible manufacturing budget for the relevant range value using increments of $22,600$ units. $($List variable costs before fixed costs.$)$

CULLUMBER COMPANY

Monthly Flexible Manufacturing Budget