Sunland company expects to produce 1,260000 units of product XX in 2022. Monthly production is expected to range from 78,800 to 118,000 units. Budgeted varaible manufacturing costs per unit are as follows: direct materials$3, direct labour $7, and overhead $10. Budgeted fixed manufacturing costs per unit for depreciation are $5 and for supervision $3.

prepare a flexible manufacturing budget for the relevant range value using increments of 19,600 units.( list variable costs before fixed costs.)