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 2,500 3,750 5,000 b. 37,500 c. 50,000 Direct materials $25,000 d. $ Direct labor 5,000 7,500 f 10,000 Variable $3.00 7,500 h. 11,250 i. 15,000 overhead Fixed ovwerhead 25,000 m. n. $100,000 Total