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Suppose that Gemma expects production and sales during the next year to be 90% of the company's output capacity, that is, 9,000 units of a single product. Cost estimates will be made using the high-low method and the following historical records of cost. Units of output/sales Cost of sales Yen 9,800 44,400 7,700 38,100 The company's management is not certain that the estimate of sales is correct, and has asked for flexible budgets to be prepared at output and sales levels of 8,000 and 10,000 units. The sales price per unit has been fixed at Y5. Required Prepare appropriate budgets