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Annie Kavitha
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8-26 Flexible Budget Scottish Designs has a department that

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8-26 Flexible Budget
Scottish Designs has a department that makes high-quality leather cases for iPods. Consider the following
data for a recent month.
     Formula per Unit           Various Levels of Output
Units                     6,000      7,000      8,000
Sales      $17                $ ?      $ ?      $ ?
Variable costs
Direct materials      ?           39,000      ?      ?
Hand labor     4           ?      ?      ?
Fixed costs
Depreciation                ?      19,000      ?
Salaries                     ?      ?      34,000

Fill in the unknowns.
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