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The following is a part of the flexible budget performance report for K-Town constructions Co.

	Actual results	Flexible budget	Static budget
Units	110,000 units	?	120,000 units
Sales revenues	$ 215,000	?	$ 247,500
Variable expenses	$ 130,000	?	$ 132,000
Fixed expenses	$ 30,000	?	$ 40,000

In preparing the flexible budget, number of unit should be :

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MajorNet Systems is a start-up company that makes connectors for high-speed Internet connections. The company has budgeted variable costs of $145 for each connector and fixed costs of $7,500 per month. MajorNets static budget predicted production and sales of 100 connectors in August, but the company actually produced and sold only 84 connectors at a total cost of $21,000.

MajorNets total flexible budget cost for 84 connectors per month is: