Manufacturer uses flexible budgets that are based on following:
DirectMaterials $8 per unit
DirectLabor $5 per unit
ElectricPower(variable) $0.30 per unit
ElectricPower(fixed) $4,000 per month
Supervisorsalaries $15,000 per month
Property taxes onfactory $4,000 per month
Straight-linedepreciation $2,900 per month
Prepare flexible budget for ABC Manufacturer on production of10,000, 15,000, and 20,000 units