Ivanhoe Company expects to produce 1,200,000 units of product XX in 2022 . Monthly production is expected to range from 89,700 to 125,700 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $4, direct labour $6, and overhead $11. Budgeted fix manufacturing cost per unit for depreciation are $4 and for supervision $2. Prepare a flexible manufacturing budget for the relevant range value using increments of 18,000 units.