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Current Attempt in Progress The manager of Sheffield, Inc. reviewed the year just completed, hoping to establish a point of comparison for measuring the company's actual performance. Sales volume came in lower than expected, at 4,900 units, compared with budgeted sales of 5,300 units. Sheffield's budgeted DM, DL, and variable-MOH costs added up to $24 per unit with an expected selling price of $47 per unit. Budgeted fixed costs totaled \$101,900. There were no variable SG\&A costs. Prepare Sheffield's flexible budget for the year just ended. Attempts: 0 of 1 used