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
		2,000	3,000	4,000
Direct materials	Answer	$20,000	Answer	Answer
Direct labor	Answer	Answer	6,000	Answer
Variable overhead	$3.00	Answer	Answer	Answer
Fixed overhead		Answer	Answer	Answer
Total		Answer	Answer	$80,000