$19$

Manufacturing Co$.\text{'}$s static budget at $10,000$ units of production includes $$80,000$ for direct labor and $$6,000$ for electric power. Total fixed costs are $$20,000.$ ction, a flexible budget would show

ariable and fixed costs totaling $$120,400.$

variable costs of $$137,600$ and $$20,000$ of fixed costs.

variable costs of $$86,000$ and $$20,000$ of fixed costs.

variable costs of $$137,600$ and $$32,000$ of fixed costs.