$\backslash$table$[[$Direct labor,$516,000],[$Indirect materials,$324,000],[$Supervisor salary,$88,000],[$Sales commissions,$96,000],[$Shipping$,180,000],[$Administrative salaries,$138,000],[$Depreciation$-$Office equipment,$108,000],[$Insurance$,78,000],[$Office rent,$88,000],[$Income$,]]$

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Hint

Compute total variable cost per unit.

Compute total fixed costs.

Prepare a flexible budget at activity levels of $10,000$ units and $14,000$ units.

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Compute total variable cost per unit.

Total variable cost per unit