- Your answer is partially correct. Blossom Company expects to produce 1.260,000 units of product XX in 2022. Monthly production is expected to range from 79,400 to 118,000 units. Budgeted variable manufacturing coats per unit are as follows: direct materials $5, direct labour $7 and overhead $11. Budgeted fixed manufacturing costs per unit for depreciation are $6 and for supervision $1. Prepare a flexible manufacturing budget for the relevant range value using increments of 19,300 units. (List variable costs before fixed costs.) BLOSSOM COMPANY Monthly Flexible Manufacturing Budget For the Year 2022 For the Year 2022 Activity Level Finished Units > 79400 98700 118000 Variable Costs Supervision 1260000 1260000 1260000 Depreciation 7560000 7560000 7560000 Total Fixed Cose 8820000 8820000 8820000 Total Costs GA $ 10646200 $ 11090100 $ 11534000