Gundy Company expects to produce 1,272,000 units of Product XX in 2017. Monthly production is expected to range from 85,300 to 129,700 units. Budgeted variable manufacturing costs per unit are direct materials $3, direct labor $6, and overhead $9. Budgeted fixed manufacturing costs per unit for depreciation are $6 and for supervision are $1. Prepare a flexible manufacturing budget for the relevant range value using 22,200 unit increments. (List variable costs before fixed costs.)

GUNDY COMPANY Monthly Flexible Manufacturing Budget For the Year 2017 Total Costs Supervision Direct Labor Depreciation Overhead Direct Materials Finished Units Fixed Costs Total Variable Costs Total Fixed Costs Variable Costs Activity Level