Assume that Plattsburgh Coffees standard unit cost and master budget for 30,000 units are as follows in the first two columns. Calculate a flexible budget for 40,000 units and enter the amounts in the Flexible Budget column below.

	standard unit cost	master budget	Flexible budget
		30000 units	40000 units
coffee bean	$0.50	$15000
Mix-in ingredients	0.2	6000
Direct labor	1.2	36000
Variable manufacturing overhead	0.3	9000
Fixed manufacturing overhead	0.5	15000