Presented below is a flexible manufacturing budget for Ganem Manufacturing, which manufactures fine timepieces:

$\backslash$table$[[,,,,],[\backslash$table$[[$Standard direct labor hours$],[$Variable costs$]],2,800,3,200,3,600,4,000],[\backslash$table$[[$Indirect materials$],[$Indirect labor$]],$$$5,600,$$$6,400,$$$7,200,$$$8,000$