Evanson Company expects to produce $544,000$ 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:

$\backslash$table$[[$Direct materials,$15],[$Direct labor,$16],[$Variable manufacturing overhead,$17],[$Fixed manufacturing overhead,$3]]$

Required:

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