EB15. LO 7.4 Judge's Gavel uses this information when preparing their flexible budget: direct materials of $3 per unit, direct labor of $2.50 per unit, and manufacturing overhead of $1.25 per unit. Fixed costs are $49,000. What would be the budgeted amounts for 33,000 and 35,000 units? (SOLUTION: 33,00 units=$271,750, 35,000 units=$285,250)