Make a flexible budget from the following master budget. Computer Accessories, Inc. sells one of its main products, ergonomic mouse pads, for $15 each. Its variable cost is $7.20 per pad. Fixed costs are $210,000 per month for volumes up to 65,000 pads. Above 65,000 pads, monthly fixed costs are $283,000. The master budget is for 65,000 pads per month. Prepare a monthly flexible budget for the product for the month of February, showing sales revenue, variable costs, fixed costs, and operating income for volume levels of 45,000, 55,000, and 75,000 pads in addition to the 65,000 pads.