As manager of the ISRK's (personally endorsed intensified shin repair kits) at Ribry in Reverie, a high end day spa in New York City owned by Franck Ribry you are to construct a flexible budget for the next year. The anticipated units are 254,000.

The direct material and labor variable costs total $4,581,360 at the anticipated units.

The total fixed factory overhead costs are calculated at $15.75 per unit @ the anticipated units

The activity level range is 12.5% less than anticipated and 12.5% more than anticipated.

Create a Flexible Budget from the above information with the activity level range listed above