Flexible Budget. At normal capacity, Boulder Products Corp. manufactures 10,000 trail bikes. At that level, unit variable costs for the Assembly Department are:

Direct materials.........................................................$30

Direct labor............................................................60

Indirect labor...........................................................30

Repairs and maintenance..................................................15

General factory expenses.................................................. 15

$................................................................. 150

Fixed expenses are $150,000 for indirect labor, $175,000 for repairs and maintenance, and $80,000 for general factory.

Required: Prepare a flexible budget for the Assembly Department at 70%, 80%, 90%, and 100% of normal capacity.