Learning Objective 6 Check Figure Per-unit cost of 5.000 units 5592 50 Problem 27-4A Objective: To prepare a flexible budget Dougherty Corporation plans to produce Product G in 20X2. Direct materials costs are projected at $216 per unit, direct labor costs at $225 per unit, and variable factory overhead at $80 per unit. Fixed overhead costs amount to $357.500. Directions: Prepare a flexible budget for 20x2 at the following production levels: 5,000 units, 5.500 units, 6,000 units, and 6,500 units. Round calculations to the nearest cent