Gundy Company expects to produce 1,299,600 units of Product XX in 2020 . Monthly production is expected to range from 76,000 to 124,000 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 $2 when 100,000 units are produced in a month. Prepare a flexible manufacturing budget for the relevant range value using 24,000 unit increments. (List variable costs before fixed costs.)