For 20Y5, a manufacturing company created the following static budget based on production of 5,000 products: Variable cost: Direct labor $20,000 Direct materials 35,000 Total variable cost $55,000 Fixed cost: Utilities $ 7,500 Salaries 9,000 Depreciation 3,100 Total fixed cost $19,600 Total department costs $74,600 The company expects that production may differ by an increase or decrease of 1,000 products. Prepare a flexible budget for the possible changes in production levels