Cullumber Company expects to produce 1,320,000 units of product XX in 2022 . Monthly production is expected to range from 70,000 to 108,200 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $4, direct labour $6, and overhead $10. Budgeted fixed manufacturing costs per unit for depreciation are $5 and for supervision $2. Prepare a flexible manufacturing budget for the relevant range value using increments of 19,100 units. (List variable costs before fixed costs.]