The total budgeted variable cost per unit sold is:

a. $30

b. $43

c. $32

d. $38

The Anthony Company is interested in preparing a Master Flexible Budget for January. The following budgeted data are available for the month: Sales in units 9,000 Sales in dollars $450,000 Direct materials 90,000 Direct labour 135,000 Variable Manufacturing Overhead 72,000 Variable Selling and Administrative 18,000 Fixed Manufacturing Overhead 45,000 Fixed Selling and Administrative 27,000