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