Pina Colada Company expects to produce
1,224,000
units of Product
xx
in 2027 . Monthly production is expected to range from 81,600 to 122,400 units. Budgeted variable manufacturing costs per unit are direct materials
$6
, direct labor
$7
, and overhead
$8
. 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 20,400 unit increments. (List variable costs before fixe costs.)