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Skelton Corporation had planned to produce 50,000 units of product during the first quarter of the current year.The company prepared the following budget on May 1:
[The following information applies to the questions displayed below.] Skelton Corporation had planned to produce 50,000 units of product during the first quarter of the current year.The company prepared the following budget on May 1:    During the first quarter,Skelton produced 60,000 units and incurred total manufacturing costs of $184,000. -Which of the following amounts should not be included in Skelton's flexible budget at a 60,000-unit level? A) Direct materials used,$43,200 B) Direct labor,$54,000 C) Variable overhead,$27,000 D) Fixed manufacturing overhead,$70,200 During the first quarter,Skelton produced 60,000 units and incurred total manufacturing costs of $184,000.
-Which of the following amounts should not be included in Skelton's flexible budget at a 60,000-unit level?


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