14. Skipper Corporation has budgeted the following:

Sales (in units) 20,000 Selling price $282 per unit Direct materials cost 2 pounds per unit at $14 per pound Direct labor cost 0.5 hour per unit at $22.60 per hour Variable overhead 150% of direct labor Fixed overhead $360,000 Variable period costs $31 per unit Fixed period costs $500,000 Find sales revenues and variable costs for a flexible budget for unit sales 15% and 30% above and below expectations.