Hannon Company expects to produce 1,214,400 units of Product XX in 2010. Monthly production is expected to range from 81,150 to 127,030 units. Budgeted variable manufacturing costs per unit are: direct materials $6, direct labor $6, and overhead $8. Budgeted fixed manufacturing costs per unit for depreciation are $3 and for supervision are $2. Complete the flexible manufacturing budget for the relevant range value using 22,940 unit increments.

HANNON COMPANY

Monthly Flexible Manufacturing Budget

For the Year 2010

Activity level	_______________? _______________?	_______________? _______________?	_______________? _______________?
Finished goods	_______________?	_______________?	_______________?
Variable costs	_______________?	_______________?	_______________?
Direct materials	_______________?$	_______________?$	_______________?$
Direct labor	_______________?	_______________?	_______________?
Overhead	_______________?	_______________?	_______________?
Total variable costs	_______________?$	_______________?$	_______________?$
Fixed costs	_______________?	_______________?	_______________?
Depreciation	_______________?	_______________?	_______________?
Supervision	_______________?	_______________?	_______________?
Total fixed costs	_______________?	_______________?	_______________?
Total costs	_______________?$	_______________?$	_______________?$