3. A company's flexible budget for 30,000 units of production showed sales of $90,000, variable costs of $36,000, and fixed costs of $23,000 Prepare a flexible budget for 25,000 units assuming it is within the same relevant range of production. Use a contribution margin format You must show how you calculated each number for credit. Use the template below. Check: Operating income should be greater than S20,000. (3 points) Sales Variable costs Contribution margin Fixed costs Operating income