Flexible Budget For the Month Ended July 31, 2018 Budget Amount per Unit Units Sales Revenue Variable Expenses Contribution Margin Fixed Expenses Operating Income 9,000 10,500 12,500 23 $ 207,000 241,500 $287,500 175,000 112,500 52,000 $ 29,000 $42,500$ 60,500 126,000 81,000 52,000 147,000 94,500 52,000