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Cheyenne Company expects to produce $1,056,000$ units of Product XX in $2022.$ Monthly production is expected to range from $70,400$ to $105,600$ units. Budgeted variable manufacturing costs per unit are direct materials $$4,$ direct labor $$5,$ and overhead $$6.$ Budgeted fixed manufacturing costs per unit for depreciation are $$2$ and for supervision are $$1.$

Prepare a flexible manufacturing budget for the relevant range value using $17,600$ unit increments. $($List variable costs before fixed costs.$)$

CHEYENNE COMPANY Monthly Flexible Manufacturing Budget For the Year $2022$