Exercise 16-21 Flexible Budgeting (LO 16-2) The master budget at Western Company last period called for sales of 220,000 units at $8.80 each. The costs were estimated to be $3.00 variable per unit and $220,000 fixed. During the period, actual production and actual sales were 225,000 units. The selling price was $8.90 per unit. Variable costs were $3.75 per unit. Actual fixed costs were $220,000. Required: Prepare a flexible budget for Western. WESTERN COMPANY Flexible Budget