Starts Inc. using production levels of 62,000, 67,200, and 69,300 units produced. The following additional information is necessary to complete the budget. Prepare a flexible production budget for the year ending December 31 for: Variable costs: Direct labor ($18.00 per unit) Direct materials (55.00 per unit) Variable manufacturing costs (S8.00 per unit) Fixed costs Supervisor's salaries $27.000 Rent 18,000 Depreciation on equipment 82,000