Crispin Company uses a standard$-$cost system. The standard direct materials cost per unit is $$20,$ consisting of $4lb$ at $$5$ per lb$.$ The standard direct labor cost per unit is $$40,$ consisting of $2$ hours at $$20$ per hour. The following represents a monthly flexible factory overhead budget for different levels of production within the relevant range of $10,000$ units to $25,000$ units:

Flexible budget cost information:

$\backslash$table$[[$Uinits$,14,000,22,000,25,000],[$Standard direct labor hours allowed,$28,000,44,000,50,000],[$Variable manufacturing overhead,$$42,000,$$$66,000,$$$75,000$