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Based on predicted production of 24,800 units, a company anticipates $230,000 of fixed costs and $347,200 of variable costs. If the company actually produces 19,600 units, what are the flexible budget amounts of fixed and variable costs? Flexible Budget Variable Total Fixed Flexible Budget at 19,600 units Amount per Unit 24,800 units Cost 347,200 $ 274,400 230,000 577,200 504,400 14.00 Variable cost Fixed costs Total budgeted costs $ 230,000 230,000