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Wayne Co's production plan for 5,000 units of production provided for $25,000 of direct labor, $35,000 of direct materials, and variable overhead charged at $0.36 per unit. Salaries for plant manager totalled $7,500 and fixed utility costs amounted to $2,250.

1. A flexible budget for direct labor at 5,000 units ofproduction would total __________

2. A flexible budget for direct materials at 5,000 units ofproduction would total _________

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