ErgoNow sells its main product, ergonomic mouse pads, for $13 each. Its variable cost is $5.60 per pad. Fixed costs are $200,000 per month for volumes up to 60,000 pads. Above 60,000 pads, monthly fixed costs are $255,000.

Requirement Prepare a monthly flexible budget for the product, showing sales revenue, variable costs, fixed costs, and operating income for volume levels of 30,000, 45,000, and 80,000 pads.