Starts Inc. using production levels of 62,100, 65,200, and 68,300 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 ($15.00 per unit) Direct materials ($7.00 per unit) Variable manufacturing costs ($5.00 per unit) Supervisor's salaries Rent Depreciation on equipment Fixed costs: $28,000 8,000 52,000