Ivanhoe Company expects to produce 1,320,000 units of product XX in 2022 . Monthly production is expected to range from 76,300 to 124,900 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $3, direct labour $7, and overhead $10. Budgeted fixed manufacturing costs per unit for depreciation are $4 and for supervision $2. Prepare a flexible manufacturing budget for the relevant range value using increments of 24,300 units. (List variable costs before fixed costs.) 6