5) The manufacturing costs for ABC Company in August when production was 1,000 units appears below: Direct material $12 per unit Direct labour $6,500 Variable overhead 5,000 Factory depreciation 9,000 Factory supervisory salaries 7,800 2,500 Other fixed factory costs How much is the flexible budget manufacturing cost amount for a month when 800 units are produced? 6) ABC Company wants to develop a balanced scorecard for its animal grooming business. The company's strategy is to provide high-end grooming for pets using organic products and non-invasive techniques. They are hoping to find a niche market that will pay a premium for their services, knowing that there are pet owners who are concerned about their dogs being treated ethically. Instructions Indicate a measure for each of the four perspectives of the Balanced Scorecard that ABC Company might use to help them track their performance