15. Atlas, Inc. uses Flexible Budget for its Fabrication Department that is based on aedvity meatured in units of production. Make up your own data (budget assumptions and prepare a Flexible Budget for the month of December 2010. Instructions: a) Make up your own data in the following format Three possible levels of Unit Production Activity Units Produced in December 2020 Cost Data per month C Direet Materials (variable) Direet Labor (variable) Electric Utilities (mixed) Inspector salaries and Wares (mixed Manager Salaries (fixed) Sperant STEPT 517 per unit and 5?111 fized 517 per unit and 57111 filed 597717 per month b) Prepare Flexible Badget for December 2020 in the following format Los Units Produced Variable Costi Direct Materials (577/unit Direct Labor (573/unit Electric Utilities (577/unit Inspector Salaries (577/unt) Total Variable Costs Total Fixed Cost Total Costs c) What advantages does a Flexible Budget have compared to Sadie Badger