Gundy Company expects to produce 1,238,400 units of Product XX in 2017. Monthly production is expected to range from 70,200 to 110,600 units. Budgeted variable manufacturing costs per unit are direct materials $5, direct labor $6, and overhead S9. Budgeted fixed manufacturing costs per unit for depreciation are $6 and for supervision are $2. Prepare a flexible manufacturing budget for the relevant range value using 20,200 unit increments. (List variable costs before fixed costs.)