there is no data, instruction is to Make up your own

15. Atlas, Inc. uses a Flexible Budget for its Assembly Department that is based on activity measured in Number of Parts handled. Make up your own data (budget assumptions) and prepare a Flexible Budget for the month of December 2020. Instructions: a) Make up your own data in the following format: Three possible levels of Activity: High Likely Low Parts Data for December 2020 ???? parts ???? parts ???? parts Cost Data per month: Cost Type Direct Labor (DL) (variable) S?? per part Electric Power (mixed) S?? per part and $???? fixed Engineer Salaries and Wages (mixed) S?? per part and $???? fixed Inspector Salaries and Wages (mixed) S?? per part and S???? fixed Manager Salaries (fixed) $???? per month b) Prepare a Flexible Budget for December 2020 in the following format: High Likely Low Parts Variable Costs: Direct Labor (DL) (S??/part) Electric (S??/part) Engineers (S??/part) Inspectors (S??/part) Total Variable Costs Total Fixed Costs Total Costs c) What advantages does a Flexible Budget have compared to a Static Budget