AB Company utilizes a standard cost system. The following static budget has been developed for Department \(\mathrm{X}\) for April, when expected production is 4,000 units.

Analysis has shown that of these costs, the following amounts are fixed and are incurred on a monthly basis regardless of the level of production: Indirect labor \(\$ 600\), utilities \(\$ 200\) and depreciation \(\$ 6,400\). From the above data, prepare a flexible budget for Department \(\mathrm{X}\) showing projected costs when production is

(a) 3,500 units

(b) 4,000 units

(c) 4,500 units

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Direct material Direct labor........... Factory overhead: Indirect material Indirect labor......... Utilities........ Depreciation...... Total................. ........ $ 8,000 9,200 1,000 800 400 6,400 $25,800