Prepare a flexible budget for Cedar Jeans Company using production levels of 16,000, 18,000, and 20,000 units produced. The following is additional information necessary to complete the budget:

Variable costs:
Direct labor	$6.00 per unit
Direct materials	$8.00 per unit
Variable manufacturing costs	$2.50 per unit

Fixed costs:
Supervisor's salaries	$80,000
Rent	12,000
Depreciation on equipment	24,000

Cedar Jeans Company
Flexible Budget
For the Year Ended December 31
Units of production
Variable costs:
Direct labor ($6.00 per unit)	$	$	$
Direct materials ($8.00 per unit)
Variable costs ($2.50 per unit)
Total variable costs	$	$	$
Fixed costs:
Supervisor salaries	$	$	$
Rent
Depreciation on equipment
Total fixed costs	$	$	$
Total manufacturing costs	$	$	$