Flexible Budget Drill #1 Based on a forecasted production of 12,000 units, Kesler Company anticipates $150,000 of fixed costs and $200,000 of variable costs. 1. If Kesler actually produces 10,000 units, what is the flexible budget amount of fixed costs? 2. If Kesler actually produces 10,000 units, what is the flexible budget amount of variable costs? 410