QS 21-2 (Algo) Flexible budget cost calculations LO P1 Based on predicted production of 24,000 units, a company budgets $280,000 of fixed costs and $312,000 of variable costs. If the company actually produces 18,600 units, what are the flexible budget amounts of fixed and variable costs? ------Flexible Budget------ Variable Amount Total Fixed Cost 18,600 units per Unit Variable cost $ 280,000 Fixed costs $ 28,000