Question 23 (12 points) The following budget for the 60,000-unit product level was prepared for the Production Department for September Budgeted Variable costs: Direct materials cost $ 42,000 Direct labor 51,000 Variable manufacturing overhead 36,000 Fixed costs: Manufacturing overhead 66,000 Total manufacturing costs $195.000 During September, the Production Department actually produced 70,000 units at a total manufacturing cost of $210,000. a. What is the per unit direct materials cost used in a flexible budget? $ (2 points) b. What are the direct labor costs in the flexible budget for 70,000 units? $ (2 points) C. What would be budgeted for manufacturing overheads in a 70,000 unit flexible budget? $ (2 points) d. What is the total static budget variance? (favorable (F) or unfavorable (U)] $ (2 points) e. What is the total flexible budget variance? (favorable (F) or unfavorable (U)] (4 points)