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The manager of Novak, Inc, reviewed the year just completed, hoping to establish a point of comparison for measuring the company's actual performance. Sales volume came in lower than expected, at 5,200 units, compared with budgeted sales of 5,700 units. Novak's budgeted DM, DL, and variable-MOH costs added up to $22 per unit with an expected selling price of $51 per unit. Budgeted fixed costs totaled $138,200. There were no variable SG\&A costs. Prepare Novak's flexible budget for the year just ended