Flexible budgeting-manufacturing costs. as a result of studying past cost behavior and adjusting for expected price increases in the future, Nicholson Company estimates that its manufacturing costs will be as follows:

Direct Materials	$10.00 per Unit
Direct Labor	$6.00 per Unit
Manufacturing Overhead
Variable	$3.00 per Unit
Fixed	$100,000 per Period

Nicholson uses these estimates for planning and control purposes.

a. Nicholson expects to produce 20,000 units during the next period. Perpared a schedule of the expected manufacturing costs.

b. Suppose that Nicholson produces only 16,000 units during the next period. Prepare a flexible budget of manufacturing costs for the 16,000 unit level of activity.

c. Suppose that Nicholson produces 25,000 units during the next period. Prepare a flexible budget of manufacturing costs for the 25,000-unit level of activity.