Outdoor Outfitters has created a flexible budget for the 70,000-unit and the 80,000-unit levels of activity shown as follows. Complete Outdoor Outfitters's flexible budget at the 101,000-unit level of activity. Assume that the cost of goods sold and variable operating expenses vary directly with sales and that income taxes remain at 30 percent of operating income.

	70,000 units	80,000 units	101,000 units
Sales	1400000	1600000
COGS	840000	960000
Gross Profit on sales	560000	640000
Op expenses	370000	410000
Op income	190000	230000
Income taxes (30% of operating income)	57000	69000
Net income	133000	161000