Gundy Company expects to produce 1,244,640 units of Product XX in 2012. Monthly production is expected to range from 80,390 to 129,410 units. Budgeted variable manufacturing costs per unit are: direct materials $3, direct labor $7, and overhead $10. Budgeted fixed manufacturing costs per unit for depreciation are $4 and for supervision are $1. Prepare a flexible manufacturing budget for the relevant range value using 24,510 unit increments. (List variable costs before fixed costs.)