The following selected information is for Tri County Co. for the year 2022.
Depreciation (straight line)		$9,500
Manager's salary			45,000
Direct material			$3 per DLH
Direct labour		$10 per DLH
Fixed overhead (excluding depreciation)	8,000
Factory supplies		$.50 per DLH
Variable overhead		$1 per DLH
Utilities			$.75 per DLH
Required:
Prepare a flexible budget for 10,000, 20,000, 30,000, and 40,000 direct labour hours.
Compute total fixed costs, total variable costs, and total costs at all indicated levels.
Compute the fixed cost per DLH (round to two decimal points) at each activity level and explain why it changes.