Rodger's Cabinet Manufacturers uses flexible budgets that are based on the following manufacturing data for the month of July:

Line Item Description	Amount
Direct materials	$8 per unit
Direct labor	$5 per unit
Electric power (variable)	$0.30 per unit
Electric power (fixed)	$4,000 per month
Supervisor salaries	$25,000 per month
Property taxes on factory	$4,000 per month
Straight-line depreciation	$2,900 per month

Prepare a flexible budget for Rodger's based on production of 10,000, 15,000, and 20,000 units.

Rodger's Cabinet Manufacturers Flexible Manufacturing Budget For the Month Ended July 31

Line Item Description	Amount	Amount	Amount
Units of production	Units of production	Units of production	Units of production
Variable cost:
Direct materials ($8 per unit)	$Direct materials ($8 per unit)	$Direct materials ($8 per unit)	$Direct materials ($8 per unit)
Direct labor ($5 per unit)	Direct labor ($5 per unit)	Direct labor ($5 per unit)	Direct labor ($5 per unit)
Electric power ($0.30 per unit)	Electric power ($0.30 per unit)	Electric power ($0.30 per unit)	Electric power ($0.30 per unit)
Total variable cost	$Total variable cost	$Total variable cost	$Total variable cost
Fixed cost:
Electric power	$Electric power	$Electric power	$Electric power
Supervisor salaries	Supervisor salaries	Supervisor salaries	Supervisor salaries
Property taxes	Property taxes	Property taxes	Property taxes
Depreciation expense	Depreciation expense	Depreciation expense	Depreciation expense
Total fixed cost	$Total fixed cost	$Total fixed cost	$Total fixed cost
Total manufacturing costs	$Total manufacturing costs	$Total manufacturing costs	$Total manufacturing costs