Question 1 Prepare a flex budget based on selling 2,100 units at a Selling Price of $100/unit. The Static Budget and actual amounts for the period are below: 2,100 units 2,000 Units 2,100 Units Actual Budget Flex Budget Sales $210,000 $200,000 Direct Materials - variable 51/unit $2,205 $2,000 Direct Labour - variable $18/unit $42.000 $36.000 Total Variable Costs $44 205 $38,000 Contribution Margin $165,795 $162,000 Fixed Expenses $25,000 $25,000 Net Income $139,795 $187.000