Waterway Company expects to produce $1,270,800$ units of Product XX in $2020.$ Monthly production is expected to range from $70,000$ to $108,000$ units. Budgeted variable manufacturing costs per unit are direct materials $$5,$ direct labor $$7,$ and overhead $$10.$ Budgeted fixed manufacturing costs per unit for depreciation are $$6$ and for supervision are $$2.$

Prepare a flexible manufacturing budget for the relevant range value using $19,000$ unit increments. $($List variable costs before fixed costs.$)$