Flexible Budgeting: PerkUp, Ltd., prepared a budget last period that called for sales of 7,000 units at a price of $12 each. The costs were estimated to be $5 variable per unit and $21,000 fixed. During the period, actual production and actual sales were 7,100 units. The selling price was $12.15 per unit. Variable costs were $5.90 per unit. Actual fixed costs were $21,000.

Required: Prepare a flexible budget for PerkUp, Ltd.