Hello Gabriela,
Since in the Flexible Budget you're only accounting for actual changes in the volume of units sold, prices and efficiencies for DM and DL will be the same. Therefore, you can assume the total value changes proportionally to the Sales, meaning:
Sales Units were 9 540 compared to a budget of 10 000. In the flexible budget, Direct Materials will be 15 000€ * 9 540/10 000 = 14 310€. Direct Labor will be also 14 310€
Since in the Flexible Budget you're only accounting for actual changes in the volume of units sold, prices and efficiencies for DM and DL will be the same. Therefore, you can assume the total value changes proportionally to the Sales, meaning:
Sales Units were 9 540 compared to a budget of 10 000. In the flexible budget, Direct Materials will be 15 000€ * 9 540/10 000 = 14 310€. Direct Labor will be also 14 310€
Good study!