Hillman Products produces and sells limited edition decorative mugs. The company's controller has the following information available from the static budget of one of the product lines for the month of April:

Estimated Production.....5,000 Units

Direct Material Per Unit...12 Ounces

Direct Material Cost Per Unit........... $.20 Per Ounce

Actual Production During April Was 5,400 Units.

Required: Prepare a flexible budget for the month of April based on actual production