Prepare a flex budget if you sell 2,800 and 3,200 units at a Selling Price of $80/unit. The Static Budget and actual amounts for the period are below:

2,800 units	3,000 Units	2,800 Units	3,200 Units
			Actual	Budget	Flex Budget
Sales			$224,000	$240,000
Direct Materials			$106,656	$108,000
Direct Labour			$21,840	$21,600
Total Variable Costs			$128,496	$129,600
Contribution Margin			$95,504	$110,400
Fixed Expenses			$51,000	$50,000
Net Income			$44,504	$60,400

Please explain how you got these calculations as I am confused