Evanson Company expects to produce $508,000$ units during the year. Monthly production is expected to range from $40,000$ to $80,000$ units. The company has budgeted manufacturing costs per unit to be as follows:

Direct materials

Direct labor.

$$6$

Variable manufacturing overhead

Fixed manufacturing overhead

$8$

$3$

Required:

Prepare a flexible manufacturing budget using $20,000$ unit increments.

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