31 15 13 Sales price $89 Direct material per unit Direct labor per unit Variable manufacturing overhead per unit Fixed manufacturing overhead per unit 75,000 Variable sales and admin expenses per unit 2 Fixed sales and admin expenses per unit 23,000 Taxes 30%* *of income before taxes Prepare a flexible budgeted income for 110,000 units using the above information from a static budget for 90,000 units: Flexible Budgeted Income Statement Cost of Goods Sold