Wildhorse Company expects to produce 1,260,000 units of product XX in 2022. Monthly production is expected to range from 70,200 to 110,600 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $5, direct labour $6, and overhead $9. Budgeted fixed manufacturing costs per unit for depreciation are $6 and for supervision $2. Prepare a flexible manufacturing budget for the relevant range value using increments of 20,200 units. (List variable costs before fixed costs.)