According to its original plan, Gibson Consulting Services Company plans to charge its customers for service at $$129$ per hour. The company president expects consulting services provided to customers to reach $50,000$ hours at that rate. The marketing manager, however, argues that actual results may range from $47,000$ hours to $53,000$ hours because of market uncertainty. Gibson's standard variable cost is $$41$ per hour, and its standard fixed cost is $$1,380,000.$

Required

Develop flexible budgets based on the assumptions of service levels at $47,000$ hours, $50,000$ hours, and $53,000$ hours.

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