$\backslash$table$[[$Evanson Company$],[$Activity level,,,,$],[$Finished units,,,,$],[$Variable costs,,,,$],[$Direct materials,,,,$],[$Direct labor,,,,$],[$Overhead$,,,,],[$Total variable costs,,,,$],[$Fixed costs,,,,$],[$Total fixed costs,,,,$],[$Total costs,,,,$]]$Evanson Company expects to produce $568,000$ units during the year. Monthly production is expected to range from $40,000$ to $80,000$ units. The company has budgeted manufacturing costs per unit to be as follows:

Direct materials $ $21$

Direct labor $22$

Variable manufacturing overhead $23$

Fixed manufacturing overhead $3$

Required:

Prepare a flexible manufacturing budget using $20,000$ unit increments.