Fabella Balderrama Company's fixed budget for the upcoming year is basod on sales and production of 9,800 units. This represents 70% of its productive capocity of 14,000 units. The budgeted selling price is $260 per unit. Variable costs are budgeted to be $180 per unit. Total budgeted fixed costs are $500,000. Prepare a flexible budget at 60% and 80% of productive capacity