Pina Colada Company expects to produce 1,224,000 units of Product XX in 2022. Monthly production is expected to range from 81,600 to 122,400 units. Budgeted variable manufacturing costs per unit are direct materials $6, direct labor $7, and overhead $8. Budgeted fixed manufacturing costs per unit for depreciation are $2 and for supervision are $1. Prepare a flexible manufacturing budget for the relevant range value using 20,400 unit increments. (List varioble costs before fixed costs