How to calculate the flexible budget (Budget sales mix) for the sale?

Berkshire Toy Company
Statement of Operating Income for the Year Ended June 30, 1998
		Actual	Master Budget	Master Budget Variance	F/ U	Flexible Budget	Flexible Budget Variance	F/ U
Units sold		325,556	280,000	45,556	F	325,556
Retail and catalog in units	174,965	8,573,285	11,662,000	3,088,715	U	8,573,285
Internet	105,429	4,428,018	-	(4,428,018)	F	4,428,018
Wholesale	45,162	1,445,184	1,344,000	(101,184)	F	1,445,184
Total units	325,556
Total Revenue		14,446,487	13,006,000	(1,440,487)	F	14,446,487
Variable Production Costs
Direct Materials
Acrylic pile fabric		256,422	233,324	(23,098)	U	$271,302	(14,880)	F
10-mm acrylic eye		125,637	106,400	(19,237)	U	$123,711	1,926	U
45-mm plastic joints		246,002	196,000	(50,002)	U	$227,889	18,113	U
polyester fiber filling		450,856	365,400	(85,456)	U	$424,851	26,005	U
woven label		16,422	14,000	(2,422)	U	$16,278	144	U
designer box		69,488	67,200	(2,288)	U	$78,133	(8,645)	F
accessories		66,013	33,600	(32,413)	U	$39,067	26,946	U
Total Direct Labor Materials		1,230,840	1,015,924	(214,916)	U	$ 1,181,231	49,609	U
Direct labor		3,668,305	2,688,000	(980,305)	U	3,125,338	542,967	U
variable overhead		1,725,665	1,046,304	(679,361)	U	1,216,538	509,127	U
Total variable production costs		6,624,810	4,750,228	(1,874,582)	U	5,523,091	1,101,719	U
Variable Selling expenses		1,859,594	1,218,280	(641,314)		1,416,494	443,100	U
Total variable expenses		8,484,404	5,968,508	(7,266,124)	U	6,939,585	1,544,819	U
Contribution Margin		5,962,083	7,037,492	7,037,492	U	7,506,902	(1,544,819)	U
Fixed costs
manufacturing overhead		658,897	661,920	3,023	F	769,614	(110,717)	F
selling expenses		5,023,192	4,463,000	(560,192)	U	4,463,000	560,192	U
administrative expenses		1,123,739	1,124,000	261	F	1,124,000	(261)	F
total fixed costs		6,805,828	6,248,920	(556,908)	U	6,356,614	449,214	U
Operating Income		(843,745)	788,572	7,594,400	U	1,150,272	(1,994,017)	F

Sales

Sales
	Units	Actual	Master Budget	Master Budget Variance	Flexible Budget (Actual Sales Mix)	Flexible Budget Variance (Budget Sales Mix)
Unit Sold		325,556	280,000	45,556	325,556	325,556
Retail and Catalog	174,965	8,573,285	11,662,000	3,088,715	8,573,285	???????
Internet	105,429	4,428,018	-	(4,428,018)	4,428,018	???????
Wholesale	45,162	1,445,184	1,344,000	(101,184)	1,445,184	???????
Total revenue		14,446,487	13,006,000	-1,440,487	14,446,487	???????