Sunland Company expects to produce $1\mathrm{.}200,000$ units of product XX in $2022.$ Monthly production is expected to range from $72\mathrm{.}700$ to $116,100$ units. Budgeted variable manufacturing costs per unit are as follows: direct materials S$3,$ direct labour S$6,$ and overhead $$11$Budgeted fixed manufacturing costs per unit for depreciation are $$4$ and for supervision S$3.$Prepare a flexible manufacturing budget for the relevant range value using increments of $21,700$ units. $($List variable costs before fxed costs.SUNLAND COMPANYMonthly Flexible Manufacturing Budget