Evanson Company expects to produce $532,000$ 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 $ $12$

Direct labor $13$

Variable manufacturing overhead $14$

Fixed manufacturing overhead $3$

Required:

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