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E7-8 Preparing a flexible budget Using the following per-unit and total amounts, prepare a flexible budget at the 14,000, 15,000-, and 16,000-unit levels of production and sales for Natural Products Inc.: Selling price per unit ............................................ $ 75.00 Direct materials per unit ........................................ $ 24.00 Direct labor per unit ............................................. $ 7.50 Variable factory overhead per unit .............................. $ 15.00 Fixed factory overhead .......................................... $75,000 Variable selling and administrative expense per unit .......... $ 12.00 Fixed selling and administrative expense ...................... $80,000