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 4,000 6,000 8,000 Direct materials a. $ $40,000 b. C.$ Direct labor d. $ ea 12,000 . Variable overhead $3.00 g h. Fixed overhead Total m. $ n. $ $160,000