b. Assume Brier Company produced 5,100 car covers during the month of September. Prepare a flexible budget for direct materials, direct labor, and variable manufacturing overhead using the format shown Exercises: Set A 29. Standard Cost and Flexible Budget. Brier Company produces car covers. The company's master budget shows the following standards information. Expected production for September 5,000 units Direct materials 8 yards per unit at $5 per yard Direct labor 3 hours per unit at $16 per hour Variable manufacturing overhead 3 direct labor hours per unit at $2 per hour Required: a. Calculate the standard cost per unit for direct materials, direct labor, and variable manufacturing overhead using the format shown in Figure 10.1. in Figure 102