Below is information for a flexible budget for a Manufacturing company, included a budget that was done for the information given. Now I have three new units to add 18,000 units,22,000 units & 25,000 units, with the information already given how do I compute these figures into this flexible budget. Using the same terminology as given in the flexible budget example.

assume that the company produces a single product, sales are equal to production, and inventory levels are zero. Below are the standard costs per boot: Standard Quantity of Input allowed per unit of output Standard Price per unit of Input

Direct materials 3 pounds $3 per pound

Direct labor 1 hour $17 per hour

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Below is the budgeted information for the month of July: Units produced and sold 20,000 Average selling price per unit $42 Direct materials based on the standards per unit Direct labor based on the standards per unit Variable factory overhead per unit $5 per direct labor hour Fixed factory overhead $50,000 Variable shipping costs per unit $3 Variable selling cost per unit $1 Fixed selling costs $15,000 Fixed administrative costs $20,000

Below are the actual results for the month of July: Units produced and sold 20,120 Actual sales revenue (see table below by customer) $829,820 Direct materials (65,000 lbs used) $191,750 Direct labor (19,500 actual hours) $333,450 Variable factory overhead $103,000 Fixed factory overhead $54,000 Variable shipping costs * $61,000 Variable selling cost $19,850 Fixed selling costs $17,000 Fixed administrative costs $21,000 *include variable shipping costs in cost of goods sold when preparing the income statement Actual sales units and selling prices by customer for July: Units Selling Price Customer A 12,000 $39 per unit Customer B 5,850 $44 per unit Customer C 2,270 $46 per unit

Example of flexible budget with data given:

Flexible Budget for 20120 units	Flexible Budget according to Standard cost			Actual Cost			Variance
No. of Units	20120				20120
	Variable	Fixed	Total	Variable	Fixed	Total
Sales @42			$845,040			$829,820	($15,220)
Direct material $3*3*No.of Units	181080		181080	191750		191750	-10670
Direct Labour $17*No.of units	342040		342040	333450		333450	8590
Variable factory Overhead $5	100600		100600	103000		103000	-2400
Fixed factory Overhead		50000	50000		54000	54000	-4000
Variable shipping costs per unit $3*No.	60360		60360	61000		61000	-640
Variable selling cost per unit $1*No	20120		20120	19850		19850	270
Fixed Selling Cost		15000	15000	17000		17000	-2000
Fixed Administrative Cost		20000	20000	21000		21000	-1000
Total	704200	85000	789200	747050	54000	801050	-11850
Profit			$55,840			$28,770