lota Inc. prepared its static budget for producing 15,000 units of one of its products for the next quarter using the following cost data: Direct materials costs per unit $8 $5 Direct labor costs per unit Variable Manufacturing overhead costs per unit Fixed costs for the quarter $4 $20,000 A flexible budget for 20,000 units of production would show: Direct material costs of $120.000, direct labor costs of $75,000, variable manufacturing costs of $60,000 and fixed costs of $20,000 Direct material costs of $160,000, direct labor costs of $100,000, variable manufacturing costs of $80,000 and fixed costs of $20,000 Direct material costs of $160,000, direct labor costs of $100,000, variable manufacturing costs of $80,000 and fixed costs of $26,667 Direct material costs of $120,000, direct labor costs of $75,000, variable, manufacturing costs of $60,000 and fixed costs of $15,000