Tesla Inc. needs to prepare a flexible budget for its production department. The following data is available:

Cost Item	Fixed Cost ($)	Variable Cost per Unit ($)
Direct Materials	0	6
Direct Labor	0	4
Manufacturing Overhead	20,000	3

The expected production levels are 8,000, 10,000, and 12,000 units.

Required:

1. Prepare a flexible budget for the three production levels.
2. Calculate the total cost for each production level.
3. Determine the cost per unit for each production level.
4. Analyze the impact of production volume on total cost and cost per unit.