55 Required information [The following information applies to the questions displayed below.] The fixed budget for 22,000 units of production shows sales of $506,000; variable costs of $66,000; and fixed costs of $144,000. If the company actually produces and sells 26,100 units, calculate the flexible budget income. Flexible Budget- -Flexible Budget at Variable Amount per Unit Total Fixed Cost 22,000 units 26,100 units Sales 23 $ 506,000 $ 600,300 Variable costs 31 66,000 78,300 Contribution margin $ 20 $ 440,000 $ 522,000 Fixed costs $ 144,000 144,000 144,000 Income $ 296,000 $ 378,000