For 2015, a manufacturing company created the static budget shown below based on production of 5,000 products. The company expects that production may differ by an increase or decrease of 1,000 products. get a flexible budget for the possible changes in production levels. Units of production 4,000 5,000 6,000 Variable cost: Direct labor $16,000 $20,000 $24,000 Direct materials 28,000 35,000 42,000 Total variable cost $44,000 $55,000 $66,000 Fixed cost: Utilities $ 7,500 $ 7,500 $ 7,500 Salaries 9,000 9,000 9,000 Depreciation 3,100 3,100 3,100 Total fixed cost $19,600 $19,600 $19,600 Total department costs $63,600 $74,600 $85,600