GundyCompany expects to produce1,299,600units of Product XX in 2017. Monthly production is expected to range from73,600to118,800units. 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 $6and for supervision are $2.

Prepare a flexible manufacturing budget for the relevant range value using22,600unit increments.(List variable costs before fixed costs.)