Pharoah company expects to produce 1,200,000 units of products x in 2022. Monthly production is expected to range from 75,600 to 117,600 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $3, direct labour $7, and overhead $10. Budgeted fixed manufacturing costs per units for depreciation are $4 and for supervision $1.

prepare a flexible manufacturing budget for the relevant range value using increments of 21,000 units. (list variable costs before fixed costs.)