The following budgeted information is available for Test Company: $ Direct Material Direct Labor 3.00 18.00 per ounce per hour 5 ounces per unit 30minutes per unit $ Variable Cost $ 2.00 per machine hour 1.5machine hours per unit $ 400 batches produced $ Batch-Variable Batch-Fixed Budgeted sales Budgeted selling price 9,600 total 8,200 total 24,000 units 40.00 per unit $ $ $418,500 total Actual Results for the Period Units produced & sold Unit selling price Materials purchased Materials used Direct labor used Variable overhead cost Machine hours used Batch-variable overhead # of Batches produced 26,000 37.00 135,000 ounces 132,000 ounces 12,500hours 75,075 38,500hours 10,790 415batches $ 231,250 total $ $ Required: Prepare a flexible budget for the actual units produced