Dukane Company expects to produce 1.2 million units of product XX in 2016. Monthly production is expected to range from 80,000 to 120,000 units. Budgeted variable manufacturing costs per unit are as follows: direct materials $4, direct labour $6, and overhead $8. Budgeted fixed manufacturing costs per unit for depreciation are $2 and for supervision $1. Prepare a flexible manufacturing budget for the relevant range value using increments of 20,000 units.