Sunland Company expects to produce 1,200,000 units of product XX 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.)