A summary of Jacob Company's flexible budget of manufacturing costs follows:
|
20,000 Units |
| Direct materials |
$ 60,000 |
| Direct labor |
70,000 |
| Variable factory overhead |
30,000 |
| Fixed factory overhead |
32,000 |
| Total |
$192,000 |
|
|
What would the flexible budget of manufacturing costs be at a production volume of 18,000 units?