Sandhill Company expects to produce 1,260,000 units of product XX in 2022. Monthly production is expected to range from 85,600 to 124,800 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $4, direct labour $7, and overhead $10. Budgeted fixed manufacturing costs per unit for depreciation are $6 and for supervision $2. Prepare a flexible manufacturing budget for the relevant range value using increments of 19,600 units. (List variable costs before fixed costs.) Depreciation Total Variable Costs Direct Labour Total Costs Overhead Direct Materials Finished Units Variable Costs Activity Level Fixed Costs Supervision Total Fixed Costs