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 Direct materials per unit $75.00 $24.00 $ 7.50 15.00 $75,000 $12.00 $80,000 Variable factory overhead per unit. Variable selling and administrative expense per unit. Fixed selling and administrative expense . .. .. .