Cronin Company provides the following information for its master budget.

CRONIN COMPANY

INFORMATION FOR MASTER BUDGET PREPARATION

$\backslash$table$[[$Sales Price,$11\mathrm{.}00$ per unit$],[$Direct Materials,$3\mathrm{.}00$ per unit$],[$Direct Labor,$4\mathrm{.}25$ per unit$],[$Variable Manufacturing Overhead,$0\mathrm{.}50$ per unit$],[$Depreciation Expense, Factory Equipment,$12,000$ per month$],[$Supervisors Salaries, Factory,$11,000$ per month$],[$Selling Expenses,$0\mathrm{.}25$ per unit$],[$Administrative Expenses,$9,000$ per month$]]$

REQUIRED: Prepare flexible budget income statements, in good form, for the company for sales levels of $20,000$ units, $25,000$ units, and $30,000$ units. Show appropriate supporting information and calculations.