Oriole Company expects to produce 1,260,000 units of product XX in 2022 . Monthly production is expected to range from 85,300 to 129,700 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $3, direct labour $6, and overhead $9. Budgeted fixed manufacturing costs per unit for depreciation are $6 and for supervision $1. Prepare a flexible manufacturing budget for the relevant range value using increments of 22,200 units. (List variable costs before fixed costs.)