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Sales price $89 Direct material per unit 31 Direct labor per unit 16 Variable manufacturing overhead per unit 14 Fixed manufacturing overhead per unit 77,000 Variable sales and admin expenses per unit 2 Fixed sales and admin expenses per unit 25,000 Taxes 30% * of income before taxes Prepare a flexible budgeted income for 120,000 units using the above information from a static budget for 100,000 units: Flexible Budgeted Income Statement Cost of Goods Sold