The master budget at Windsor, Inc., last period called for sales of 180,000 units at \($12\) each. The costs were estimated to be \($5\) variable per unit and \($300,000\) fixed. During the period, actual production and actual sales were 184,000 units. The selling price was \($12.15\) per unit. Variable costs were \($5.90\) per unit. Actual fixed costs were \($300,000.

Required\) Prepare a flexible budget for Windsor.