Wind Productions Uses Flexible Budgets Instructions
If Wind Prepares a Flexible Budget at 4000 Units

Wind Productions uses flexible budgets. Items from the budget for March in which 3000 units were produced and sold appear below: $$\begin{array} { l r } \text { Direct materials } & \$ 18,000 \\\text { Indirect materials - variable } & 2,000 \\\text { Supervisor salaries } & 15,000 \\\text { Depreciation on factory equipment } & 4,000 \\\text { Direct labor } & 10,000 \\\text { Property taxes on factory } & 1,000\end{array}$$ Instructions
If Wind prepares a flexible budget at 4000 units compute its total variable cost.