Direct Materials: $15,000 Direct Labor: $30,000 Variable Manufacturing Overhead: $8,000 Fixed Manufacturing Overhead: $18,000 Total Manufacturing Cost: $71,000 Olive planned to sell 5,000 units, but actually sold 5,500 units. What would direct materials cost be if Olive Company used a flexible budget? 29 Multiple Choice $16,500 $33,000 $13,636.36 $27.272.73