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The master budget at Western Company last period called for sales of 225,000 units at $11.00 each. The costs were estimated to be $4.00 variable per unit and $220,000 fixed. During the period, actual production and actual sales were 230,000 units. The selling price was $11.10 per unit. Variable costs were $4.75 per unit. Actual fixed costs were $220,000.

Required:

Prepare a flexible budget for Western.