Gundy Company expects to produce 1,270,800 units of Product XX in 2017. Monthly production is expected to range from 70,200 to 107,600 units. Budgeted variable manufacturing costs per unit are direct materials $5, direct labor $7, and overhead $10. 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 18,700 unit increments. (List variable costs before fixed costs.)

GUNDY COMPANY Monthly Flexible Manufacturing Budget For the Year 2017
Direct MaterialsVariable CostsFinished UnitsSupervisionActivity LevelTotal CostsDepreciationOverheadDirect LaborTotal Fixed CostsFixed CostsTotal Variable Costs
Fixed CostsVariable CostsOverheadSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsActivity LevelDirect MaterialsDepreciationFinished UnitsDirect Labor
Finished UnitsFixed CostsSupervisionTotal Variable CostsTotal CostsTotal Fixed CostsOverheadVariable CostsActivity LevelDirect LaborDepreciationDirect Materials
Finished UnitsDepreciationActivity LevelTotal Variable CostsDirect LaborVariable CostsTotal Fixed CostsDirect MaterialsFixed CostsOverheadSupervisionTotal Costs	$		$		$
Variable CostsDepreciationActivity LevelFixed CostsTotal Fixed CostsDirect MaterialsDirect LaborFinished UnitsOverheadTotal Variable CostsSupervisionTotal Costs
Total CostsDirect MaterialsOverheadVariable CostsTotal Variable CostsActivity LevelFixed CostsDepreciationSupervisionTotal Fixed CostsDirect LaborFinished Units
DepreciationDirect LaborSupervisionTotal Variable CostsDirect MaterialsTotal CostsFinished UnitsFixed CostsOverheadTotal Fixed CostsVariable CostsActivity Level	$		$		$
DepreciationTotal Fixed CostsVariable CostsTotal Variable CostsFinished UnitsFixed CostsDirect LaborTotal CostsSupervisionActivity LevelDirect MaterialsOverhead
Total Fixed CostsDepreciationTotal Variable CostsActivity LevelOverheadVariable CostsDirect LaborFixed CostsFinished UnitsSupervisionDirect MaterialsTotal Costs
Variable CostsOverheadTotal Fixed CostsDepreciationTotal Variable CostsActivity LevelSupervisionFixed CostsDirect LaborDirect MaterialsFinished UnitsTotal Costs
Fixed CostsTotal Fixed CostsVariable CostsTotal Variable CostsActivity LevelDepreciationDirect LaborDirect MaterialsFinished UnitsOverheadSupervisionTotal Costs
Activity LevelDepreciationSupervisionTotal Fixed CostsDirect LaborDirect MaterialsFixed CostsFinished UnitsTotal Variable CostsOverheadVariable CostsTotal Costs	$		$		$