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Required information For Year Ended December 31, 2017 Flexible Budget Flexible Budget for: 15 points Variable Amount | Total Fixed Units Sales Unit Sales of per Unit Cost of 14,000 16,000 Sales $ 2,940,000 6 3,360,000 Variable costs @Book Direct materials 10,000 1,040,000 Direct labor 196,000 224,000 Machinery repairs 42,000 48,000 Print Utilities 178,000 182,000 Packaging 70,000 80,000 Shipping 98,000 112,000 References Total variable costs 0.00 1,494,000 1,686,000 Contribution margin Fixed costs Plant management salaries 190,000 190,000 190,000 Utilities 150,000 Sales salary 235,000 Advertising expense 125,000 Salaries 230,000 Entertainment expense 90,000 Total fixed costs $ 1,020,000 $ 190,000 $ 190,000 Income from operations