In Class Exercise 9-1 (LO 9-2) Assume that Plattsburgh Coffee's standard unit cost and master budget for 30,000 units are as follows in the first two columns. Calculate a flexible budget for 20,000 units and 40,000 units. Enter the amounts in the Flexible Budget columns. Coffee bean Standard Unit Cost $ 0.50 Master Budget (30,000 units) $ 15,000 Flexible Budget (20,000 units) Flexible Budget (40,000 units) Mix-in ingredients 0.20 6,000 Direct labor 1.20 36,000 Variable manufacturing 0.30 9,000 overhead Fixed manufacturing 0.50 15,000 overhead