15. Atlan, Inc. is a Flexible Budget for its Assembly Department that is based on activity measured in Number of Parts handled. Make up your own data (budget assumption and prepare a Flexible Budget for the month of December 2020. structions: a) Make up your own data in the following format: Three posible level of Activity: Parts Data for December 2020 Low 29?? parts 2722 parts 22.02 parte $?? per part Coat Data per month: Cost Type Direct Labor (DL) (variable) Electric Power (mixed) Engineer Salaries and Wages (mixed) Inspector Salaries and Wages (mixed) Manager Salarien (fixed). $?? per part and $???! fixed $? per part and $!??! fixed $?? per part and $???? fixed $2779 per month b) Prepare a Flessible Budget for December 2020 in the following formato Parts High 30.000 Likely 20.000 Low 10,000 Variable Conta Direct Labor (DL) ($22/art) Electric ($9/part Engineers (523art) Inspectort($t/art) Total Variable Cott Total Fixed Coats $3 $3,000 per month plus sl per part $2,500 per month pha 5.5 per part $4,000 per month and $1.5 per part Total Coats c) What advantages does a Flexible Budget have compared to a Static Budget