8. Aebi Corporation currently produces cardboard boxes in an automated process. Expected production per month is 20,000 units, direct-material costs are $0.60 per unit, and manufacturing overhead costs are $9,000 per month. Manufacturing overhead is allocated based on actual units of production. What is the flexible budget for 10,000 and 20,000 units, respectively?

		$10,500; $16,500
		$15,000; $16,500
		$10,500; $21,000
		$15,000; $21,000

9. Konrade, Inc., expects to sell 30,000 athletic uniforms for $80 each in 2019. Direct materials costs are $20, direct manufacturing labor is $8, and manufacturing overhead is $6 for each uniform. The following inventory levels apply to 2019. What is the amount budgeted for cost of goods sold in 2019?

		$1,156,000
		$2,400,000
		$986,000
		$1,020,000