ErgoPlus sells its main product, ergonomic mouse pads, for $12 each. Its variable cost is $5.10 per pad. Fixed costs are $225,000 per month for volumes up to 65,000 pads. Above 65,000 pads, monthly fixed costs are $265,000. Prepare a monthly flexible budget for the product, showing sales revenue, variable costs, fixed costs, and operating income for volume levels of 45,000, 50,000, and 70,000 pads. ErgoPlus Flexible Budget Budget Amounts Per Unit Units 45,000 50,000 70,000 Sales Revenue Variable Costs Contribution Margin Fixed Costs 225000 225000 265000 Operating Income