Barnes Entertainment Corporation prepared a master budget for the month of November that was based on sales of 153, 700 board games. The budgeted income statement for the period is as follows. During November, Barnes produced and sold 197, 200 board games. Actual results for the month are as follows. (a - b) (a) Prepare a flexible budget for November. (Round unit answers to 2 decimal places, e.g. 5.25 & all other answers to 0 decimal places, e.g. 125.)