Cost per Unit Fixed Cost Overhead Costs per Month $4.25 Direct materials Direct labor $36,800 $ .30 $.05 Supplies Utilities Insurance $ 1,400 $12,700 The actual costs for the month were as follows: Overhead Costs Actual Cost $23,100 $36,050 $ 1,440 $ 1,110 $12,700 Direct materials Direct labor Supplies Utilities Insurance The company expects to sell 5,000 plants and shrubs in April. REQUIRED: 1. Prepare the flexible planning budget for April 30. 2. Prepare the flexible budget formula for the company. It should be in the format of Y=a+bX. 3. Prepare the flexible budget report if the actual units for the month were 5,200.