9. The cost accountant for Sherman's Co. prepared the following monthly performance report relating to the Production Department. Budgeted Actual Production Production (10,000 Units) (11,000 Units) Direct materials used Direct labor Variable manufacturing overhead Fixed manufacturing overhead $240,000 $100,000 $60,000 $160,000 $260,000 $101,000 $65,000 $164,000 Refer to the above data. Compute the amounts that should be included for each of the following in a flexible budget prepared at an 11,000-unit level of production: a Direct materials: $ b Direct labor: $_ o Fixed manufacturing overhead: $_