DE24-3 Link Back to Chapter 22. Exhibit 22-7 (page 899). Refer to Daily Exercise 24-1. Digital Systems reports the following actual results for January and February: January February Expected number of installations. per the static budget... 20 30 Actual number of installations. 25 20 Actual sale price per installation.. $2,500 $2,800 Actual direct materials cost per installation. Actual direct labor cost per installation Actual fixed monthly expenses. S. 450 $ 560 $ 760 $ 800 $7,000 $9.000 1. Prepare a graph of Digital Systems monthly flexible budget total cost formula, using data from Daily Exercise 24-1. Use Exhibit 24-4 on page 976 as a guide. 2. Plot January's and February's actual costs on the flexible budget graph from require- ment 1.