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neYuII CICIL I. Vetene ue cumpany StandIU LUSUIVI UNE unt. First, select the formula, then compute the standard cost per unit. (Round your ans Standard total manufacturing costs 1 Standard units sold $ 4,058,900 1 18,500 Requirement 2. Prepare a flexible budget based on the actual number of PCs sold. Developmental System Flexible Budget for Actual Outputs Sales revenue Variable manufacturing expenses Direct materials Direct labour Variable overhead Fixed expenses Fixed overhead Total cost of goods sold Gross profit our answer Static Budget (18,500 PCs) S 7,215,000 Actual Results (20,500 PCs) Cs sold 8,405.000 1.887,000 2.040.000 Sales (18,500 PCs X $390) (20,500 PCsX 410) Variable manufacturing expenses Direct materials (185,000 parts $10 20 ) (204.000 parts $10.00) Direct labour (37.000 hrs $14 20 ) (39 500 hrs. $14.80) Variable overhead (185.000 parts $ 420 (204.000 parts $ 430) Foxed manufacturing expenses Fixed overhead Total cost of goods sold 525.400 594.000 777000 877 200 889 500 099 500 4058 000 401300 Gross proft 3.156.100 4000 700