Mi T M Corporation is a manufacturer of high quality industrial equipment including power washers and generators The company s expected manufacturing costs for trash cans for th month when 3 200 cans are produced are summarized below Direct material Direct labor Variable overhead Factory depreciation Supervisory salaries 2 50 per unit 1 50 per unit 6 400 9 900 4 300 1 400 Other fixed factory osts hat is the flexible budget amount for a month when 4 200 units are produced