Matthew Manufacturing's 2019 master budget included the following fixed budget report. It is based on an expected production and sales volume of 15,000 units. Fixed Budget Report For the Year Ended December 31, 2019 $3,000,000 Sales Cost of Goods Sold Direct Materials $975,000 Direct Labor 225,000 Machinery Repairs (variable cost) 60,000 Depreciation - Plant Equip. (straight- line) 300,000 Utilities ($45,000 is variable) 195,000 Plant Management Salaries 200,000 Gross Profit Selling Expenses Packaging 75,000 Shipping 105,000 Sales Salary (fixed annual amount) 250,000 General & Administrative Expenses Advertising Expense 125,000 Salaries 241,000 Entertainment Expenses 90,000 Income from Operations 1,955,000 1,045,000 3 430,000 456,000 $159.000 (Ensure answers are in comma format and do not contain extra spaces or symbols. Round your answers to whole numbers, do not include decimals. Examples: 100, 1,000, 2,500, etc.) 1. Prepare a flexible budget for 2019 if 12,000 units are sold. Provide the direct labor per unit cost using the flexible budget you prepare. 2. Prepare a flexible budget for 2019 if 12,000 units are sold. Provide the total variable cost per unit using the flexible budget you prepare. 3. Prepare a flexible budget for 2019 if 12,000 units are sold. Provide the contribution margin using the flexible budget you prepare. 4. Prepare a flexible budget for 2019 if 12,000 units are sold. Provide the total fixed costs using the flexible budget you prepare. 5. Prepare a flexible budget for 2019 if 12,000 units are sold. Provide the income from operations using the flexible budget you prepare