Maize has the following budgeted income statement: 24, 000 Units Sales $ 360, 000 Less variable costs: Manufacturing costs 192, 000 Selling and administrative costs 96, 000 Contribution margin $ 72, 000 Less fixed costs: Manufacturing costs 20, 000 Selling and administrative costs 45, 000 Net income $ 7, 000 During the period the company actually produced and sold 15,000 units. Required: Prepare a flexible budget based on 15,000 units