Wind Productions uses flexible budgets. Items from the budget for March in which 3,000 units were produced and sold appear below: 
Instructions
If Wind prepares a flexible budget at 4,000 units, compute its total variable cost.
Definitions:
Equator
An imaginary line around the Earth equidistant from the North and South Poles, marking the latitude 0°.
El Niño
A climate pattern that occurs in the Pacific Ocean, characterized by the unusual warming of surface ocean waters in the central and eastern tropical Pacific.
Eastern Pacific Basin
A region of the Pacific Ocean bounded by the Americas to the east and Asia and Australia to the west, known for its deep ocean trenches and marine biodiversity.
Ocean Current
A continuous, directed movement of seawater generated by forces acting upon it such as wind, the Coriolis effect, breaking waves, and differences in temperature and salinity.
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