Sheffield Company expects to produce $1,320,000$ units of Product XX in $2027.$ Monthly production is from $88,000$ to $132,000$ units. Budgeted variable manufacturing costs per unit are direct materials $$5,$ direct labor $$6,$ 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 $22,000$ unit increments. $($List variable costs before fixed costs.$)$