Flexible Budget Sales-Volume 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Actua Units Revenue Variable costs Materials Flash memory Application process Chips-phone Gyroscope 8 other chips Variable supplies and tools Subtotal Labor Assembly and packaging Shipping Total variable costs ixed costs Factory rent Machine depreciation utility fee and taxes Supervision Total fixed costs Total costs Net income Flexible Variance Variance Use red text to depict unfavorable variances Budget