9. Finewood Cabinet Manufacturers uses flexible budgets that are based on the following manufacturing data for the month of July:

Direct materials	$8 per unit
Direct labor	$5 per unit
Electric power (variable)	$0.30 per unit
Electric power (fixed)	$4,000 per month
Supervisor salaries	$15,000 per month
Property taxes on factory	$4,000 per month
Straight-line depreciation	$2,900 per month

Prepare a flexible budget for Finewood based on production of 10,000, 15,000, and 20,000 units.