Elements of a Flexible Budgets Presented are partial flexible cost budgets for various levels of output.

Required Solve for items "a" though "n"

	Rate per unit		Units
		3,000	4,500	6,000
Direct materials	Answer	$30,000	Answer	Answer
Direct labor	Answer	Answer	9,000	Answer
Variable overhead	$3.00	Answer	Answer	Answer
Fixed overhead		Answer	Answer	Answer
Total		Answer	Answer	$120,000